I know they should have immediately reported the changes to their income, but they went through a 'navigator' and claimed they didn't know they needed to do that.
Question is where do they report what are essentially health insurance premiums paid for a prior year as they pay back that excess APTC? I'm thinking the Sch A, if they have enough items to itemize, but am unsure of that.
One of the major traps with ACA is trying to project next years income, especially if one is self-employed.
Wilson 44.69, -67.3