If you received an advance premium tax credit (APTC) in 2020 to help pay for your monthly health insurance premiums for coverage purchased through the Obamacare Health Insurance Marketplace and the advance premium you received is more than you are entitled to based on your actual 2020 household income the IRS now tells us in IR-2021-84 –
“ . . . taxpayers with excess APTC for 2020 are not required to file Form 8962, Premium Tax Credit, or report an excess advance Premium Tax Credit repayment on their 2020 Form 1040 or Form 1040-SR, Schedule 2, Line 2, when they file.”
So not only do you not have to repay the excess credit, but you do not have to file Form 8962 with your 2020 tax return.
Of course, if you are entitled to more of a credit than you got during the year you should file Form 8962 to claim the additional amount.