Difficulty of Care & Advanced Premium Tax Credit

This is the first time I’ve had an issue like this, so please excuse my ignorance.


Because of my job and living arrangements, I’m eligible for Difficulty of Care (NJ) federal income tax exclusion.  However, I’m considered an independent contractor and have to purchase health insurance on my own, which I get from Get Covered NJ.  Before applying, I called and asked if I was eligible for the Advanced Premium Tax Credit even though I would only be filing a state return for 2024.  The person I spoke to said as long as I was willing to file a return, I could apply for the credits.  My question is, how do I reconcile the credit?  I’ve heard I can file a federal tax return even if I only owe state taxes, but I don’t know how to do that with no federal income to report.