I'm having the same issue. I did not take the premium tax credit upfront when I signed up for my health care because I wasn't sure how much I'd make in 2022. So my column C is 0. Like you I discovered that the 8962 form never even generated after filling out the 1095-A form with column C as zeros. But when I put in 1.0 for January's column C, it created the 8962 form and applied the right credit for me line 26.
Have you been filed already doing this method? Did you come across any issues?
This has to be a bug. I might be mistaken, but the IRS says that if you took less premium tax credit than what you are supposed to receive, then you'd get it back when you file your taxes.
