Column C is an advance on the Premium Tax Credit. So, if she received more advance payments than she qualified for, the excess is repaid on her tax return.
Certain changes to your household, income or family size may affect the amount of your premium tax credit. These changes can alter your tax refund, or cause you to owe tax. Reporting these changes promptly will help you get the proper type and amount of financial assistance. For more information, see the Changes in Circumstances section of the IRS's Claiming the Credit and Reconciling Advance Credit Payments page.
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