I use Pro Systems.  I input the 1095-a which has Part III  - col a - $15,483, col b - $14,734 and col c - $13,584.  The federal return calculates correctly and shows that they do not owe back the PTC (even though they are over the threshold for the federal poverty line).

I then input form 3895 and check the box in the software that this is indeed form 3895.  The 3895 is exactly the same as the 1095-a except there are zero monthly advance payments (col c).  By doing this the CA return is coming up with a Net Premium Assistance Subsidy of $8,686.  Does this make sense?  Not only is the taxpayer being forgiven the full $13,583 advance premium for federal they are also receiving an additional $8,686 from CA.  The two added together = $22,269 is $6,786 more than the total yearly enrollment premiums.

I would greatly appreciate any thoughts!  Thanks