That calculation is stating that you have to pay back advanced tax payments received based on your income. The SLCSP is a factor that determines the monthly amount of your Premium Tax Credit. Since you didn't pay any premiums or receive advanced premium payments, you should enter zeros in all three columns. Check with your mother to make sure if you can enter zeroes in all three columns. she would have to enter 100% in all three columns on her tax return, which is ok since she paid the premiums and may have received the advanced payment.
For more information, review How to reconcile your premium tax credit on HealthCare.gov website and TurboTax Article What is the Premium Tax Credit (PTC) and What is Tax Form 8962?
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
