Had a client referred to me.  He filed his CA return and showed no federal PTC amount.  The repayment was forgiven on federal.  So the form shows that he was due a huge $13K refund.  He did get the check.  Based on earlier posts, it seems that this was correct.  Since he filed and got the check, does he get to keep it?  Or does he need to amend and repay the calculated amount?  In other words, did the FTB retroactivly change the rules and now want repayment.  They were at 401% of the poverty level in CA.