Sometimes the 1095-A provided is incorrect for column (b) Annual applicable ALCSP premium. If you don't elect to take the monthly advance payment of the PTC, they will erroneously say that the monthly applicable SLCSP premium is zero. Turbo tax even has an area that breaks out to answer "what if my SLCSPs are zero" where it asks you to research through the Healthcare.gov tax credit tool and manually overwrite the zero amounts when inputting into Turbo Tax (https://www.healthcare.gov/tax-tool/#/). Guidance is also included on the IRS website here: https://www.irs.gov/affordable-care-act/individuals-and-families/health-insurance-marketplace-statem...
" The applicable SLCSP premium on your Form 1095-A also may be incorrect if you did not request advance payments of the premium tax credit. If one of these situations applies to you, you must determine the correct premium for the applicable SLCSP for the months affected. See Pub. 974, Premium Tax Credit PDF, for information on determining the correct premium for the applicable SLCSP or, if you enrolled through the federal Marketplace, visit https://www.healthcare.gov/tax-tool/."
Thus there is a scenario where the 1095-A document will vary across the first three columns, but will be the same when inputted into TurboTax and filed, triggering the response from the IRS for reason #3 stated in the original post. Due to this known error TurboTax needs to include the option to manually override and produce an 8962 that includes breakout amounts for lines 12-23 should the IRS follow up and ask for it.
