Thanks, but I'm already aware of that. In fact this taxpayer would have owed $3 if not for that. My question still remains unanswered. My assumption is that even if the taxpayer owes $0 net premium tax credit, the REQUIREMENT that Form 8962 be filed does not go away. That requirement is based on the taxpayer having received Advance Premium Tax Credits during 2020, which they did. That is also how Intuit has described it on this site. IF that description no longer applies, it should be edited on this site, perhaps to say "however Form 8926 is not required to be filed if there is no additional Premium Tax Credit coming to the taxpayer in this tax return."
Since that has not been stated here (yet), I am asking now: "Is that the case?".
