Thank you so much for all of the information.

Have I done something wrong by using the amount paid in premiums as the SE health insurance deduction instead of using the amount on 1095A column A? The amount actually paid was lower than the amount in column A of 1095 A. See item #4 below for more info. 

I am sorry if I wasn't clear on some details:

1. The spouse received the Premium Tax Credit in the prior year on their 2019 tax return. This was before they were married, so the spouse filed as a single taxpayer. The premium tax credit of about 5k exceeded their advanced payment of the premium tax credit of about 3k. This resulted in a premium tax credit of 2k in 2019.

2. Their prior CPA told them they were not allowed to take the Self Employed Health Insurance deduction (not sure of the prior CPA reasoning - I asked if they said why and the spouse/client did not know). I was trying to rationalize why - I thought it might be related to the fact they received the PTC in 2019 but based on your explanation that's not the case. It doesn't really matter why they did it I suppose. Sounds like it was still incorrect. 

3. For the current year 2020 tax return: The spouse is now married to the taxpayer who is a normal w2 employee. Their combined income is too high for them to receive the premium tax credit. So this year they do not have the premium tax credit.

4. This year I believe they can take the SE health insurance deduction for the full amount paid. They did not have a premium tax credit. Their business income outweighed the SE health insurance premiums paid. For the SE Health insurance deduction, I used the amount actually paid which was less than what was reported in column A on 1095A. Is there any issue here with not using what is on 1095A column A (I would think it would be more conservative to use the amount actually paid if it is less than what is reported on 1095A)?

I do not think the article linked relates to the current year situation unless I am missing something?