I have one client who had a CA Form 3849 to reconcile their Advance Payment Subsidy from the state.  As a result of the federal adjustments because of the UI exclusion, the federal PTC reconciliation changed substantially.  Not being familiar with the exact method of calculation on the new CA Form 3849, I did not initially see a need to amend the CA return.  After the client finally received her due refund from the IRS, I went to check if I needed to amend for CalEITC.  To my surprise (and disappointment) the updated software reflected less of a state refund than she received.  The difference was an Excess APAS repayment. So, my question - if I create the amended state return to get her $8 CalEITC, do I also amend CA Form 3849 to reflect the $157 owed for repayment of excess APAS....