It's not a calculation error. There is nothing that needs to be fixed. You answered Yes to the question that asked whether you or your spouse received or were approved to receive unemployment compensation in 2021. That automatically makes Form 8962 line 5 a fixed value of 133%. It is not calculated from lines 3 and 4. The 133% cutoff is a provision of the American Rescue Plan Act. It applies to 2021 only.
