It depends on whether you itemized medical deductions for the year in which you pay the premiums on the policy you purchased on the individual market. If you took the standard deduction, you don’t report the payment. If you itemized, you report the payment as “other income” to the extent you received a tax benefit from it in the prior year. Similarly for those who are self-employed and deducted the premiums from gross income, the payment must be reported as “other income” in the year it’s received.
An amount of gain on the sale of certain depreciable property that is treated as ordinary income in the case of personal property. Recapture is computed on Form 4797.