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@qbteachmt wrote:

@TaxGuyBill 

"The cost of the health insurance is the full amount, and the full amount is what should have been reimbursed the entire time. What personal credit that taxpayer qualifies for should not affect the amount of the reimbursement."

But doesn't that mean the covered person would be double-dipping: getting the ACA subsidy and also paid by the employer? I thought the whole point of the reimbursement is Actuals, not Premium.

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The actual cost is the full amount of premium.  The Advance credit is merely a loan on an undetermined amount of the actual credit.

What double dipping?  The reimbursed amount is added to wage and Box 1 of the W-2.  There is no income tax savings for the actual reimbursement.  Then for the Self Employed Health Insurance deduction, that does account for the Premium Tax Credit.