Since this is the most relevant conversation I've found to my situation, I have a follow-up question for this thread. My wife is self-employed and we recently (2020) received an MLR refund on premiums that we deducted from her business income in 2019. Obviously we will owe tax on that, but I can't find information on whether I should amend our 2019 return or (more likely) include the rebate as income in 2020. If the latter, is this "other income" which is Schedule 1, line 8 (on 2019 1040; not sure if line number will change for 2020)?
