Does anybody know if Form 3849 will be revised because taxpayers do not have to pay back the advance premium tax credit to Federal? I have a situation where taxpayers are supposed to pay back $15,686 to Federal and receive a refund of $13,333 from California for the premium assistance subsidy. Because of the change in the American Rescue Plan Act, they no longer have to pay back the $15,686. However, CA tax return still shows $13,333 of refund. That does not look right to me because they did not pay the health insurance premium. If you have any knowledge about it, I appreciate your feedback.