Premium Tax Credit/Subsidy

[peggysioux5]

Taxpayer was eligible for employer health insurance in 2022 but declined coverage because Covered CA coverage was less expensive and better coverage.  Employer health insurance met minimum essential coverage and was affordable; however, Covered Ca insurance agent stated taxpayer was eligible for the subsidy and set up subsidy for 2022.  Taxpayer stated Covered CA agent was aware that taxpayer was offered employer health insurance.  How do other tax professionals handle?  Do you mark within tax software that taxpayer was not eligible for credit and therefore pay back subsidy or being insurance agent deemed taxpayer was eligible, no payback of subsidy required?  8962 instructions state:

"However, employer-sponsored coverage is not considered affordable if, when you or a family member enrolled in a qualified health plan, you gave accurate information about the availability of employer coverage to the Marketplace, and the Marketplace determined that you were eligible for APTC for the individual’s coverage in the qualified health plan."

Taxpayer states accurate information was provided to insurance agent.  Again, how do other tax professionals handle?

Peggy Sioux