If everyone in the coverage family is ineligible for any given month, then the Second Lowest Cost Silver Plan (SLCSP) in Column B is zero for those months. However, in TurboTax something greater than zero is needed for the calculations. Enter $1 in Column B for SLCSP for months everyone covered was ineligible (Sep-Dec). All other columns can be entered as shown on your form 1095-A.
If some in your coverage family were eligible but some were not, then use HealthCare.gov/Tax-Tool/ to figure the SLCSP for those months. You are responsible for entering the corrected 1095-A Column B, SLCSP.
Pub. 974 states, "If you had a change in circumstances during (the tax year) that you did not report to the Marketplace, the SLCSP premium reported on Form 1095-A in Part III, column B, may be wrong. In either case, you must determine your correct applicable SLCSP premium. You do not have to request a corrected Form 1095-A from the Marketplace."
Bottom line: For months Sep-Dec you were ineligible for Premium Tax Credit (PTC). Any advanced PTC you received though not eligible (Sep-Oct) will be subtracted from your eligible PTC resulting in a net amount (repayment may be required if too much advanced or a credit if not enough advanced).
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