Is it correct for Form 3849 to include an amount on line 11d, Annual federal PTC amount, if there was NOT a federal PTC or advanced PTC amounts?
There is not a Form 8962 generating in the return because income is below 100% of federal poverty amount, so they are not entitled to a credit. The California Form 3849 is including the amount calculated on Worksheet 4 and 5 in the instructions.
By including the amount of federal PTC, which was not received, is requiring a repayment of the entire California Premium Assistance Subsidy. This does not seem correct.
Tamara, I’m not sure about this. If their income was below 100% of the federal poverty level they might have been eligible for Medi-Cal. I’m wondering if that is playing into the calculation somehow. But there are repayment limits in CA. If their income is below 200% of the federal poverty level their California premium assistance repayment is capped at $300 for single taxpayer ($600 for all others).