Thank you for clarifying!

So let me make sure I understand:

Regarding Self Employed Health insurance Deduction:

The 1095-A is linked to Sch C, showing the premiums paid for health insurance (these are the amounts from Part II Column A) which can be deducted against income as a Self Employed Health Insurance Deduction regardless of if they are below the 401% limit. If I understand correctly then I agree this should have been done in the prior year like you said. 

Regarding the Premium Tax Credit:

If they are below the 401%, then they get a credit equal to the amount of the total premium tax credit less the advance payments of the premium tax credit - this amount goes on 1040 as a credit. 

In my clients case, since client got married this year the increase in income means they are NOT under the 401%. Since they are not under the 401%, they would have normally had to pay back the advanced premium that exceeded the premium tax credit. Because of the ARPA provision, they do not have to repay this amount. 

Am I on the right track? Thanks so much for your help.