My question is in regards to the Premium Tax Credit.

My client rec'd a 1099-A for health insurance.  I completed the 1099-A info in ProSeries and the corresponding Premium Tax Credit Form.  The cover letter states that the premium tax she owes is added to the regular tax.  However, I do not see it on the 1040.  The Premium Tax Credit form shows the amount due (and corresponding calculations) and to be included on Schedule 2 - Additional Taxes. Again, the amt due does not show up on Sch 2 or the 1040, but shows up on the client cover letter.

Of note, my client was married in December 2020.  Not sure if this makes a difference or not.  Her marketplace insurance was purchased in January 2020 - Dec 2020 for herself only.

Anyone know why the Premium Tax Due is calculated but not showing up on Sch 2 or the 1040? Am I missing something here?