I have tried to read Rev Proc 2014-41 and I guess I am stupid, cause I don't get it.    TP is 63, Self Employed and draws SS.  Went to Covered CA and got coverage based on his income 2 years ago (No SS at that time and a bad year for a construction contractor).  They gave him an advanced PTC of $5,834.  Premium for the year is $6,179.  Income from SE is $31666 (the best year he has had since I got him as a client 5 years ago).  SS Gross amount is $19,764.  SE tax is $2,237.   I have the retu