I have a new client who has had marketplace insurance in the past and now this year. This is my first client who has had this type of insurance. 

Last year the prior CPA did not deduct any amount for self employed health insurance related to the premiums paid for marketplace insurance. The Schedule C business had a profit that exceeded the premiums paid. 

This year, the software is calculating a 3k credit for self employed health insurance. It seems this is correct but why wouldn't it have been taken into account by the prior CPA? 

Am I correct to take the self employed health insurance deduction if it is related to this marketplace insurance? 

Other details:

Client is married this year so only had the marketplace insurance until august. The American recovery plan has prevented the client from having to make a big repayment of the premiums. Not sure if any of that is relevant.