YES! What you quoted DOES look like the help prompt I remember! The way I read what you quoted, if she is REQUIRED to file a return (except just to get a refund) then she HAS to report income on line 2b. This would mean if she HAD to file due to Self Employment income of $401 she would end up reporting ALL of her income on our PTC form, even if it was below the reporting requirment. I think the TT prompt is confusing or wrong based on what I read in the IRS pub.
Line 2b You only need to add the Modified Adjusted Gross Income (MAGI) (see below for detail) for dependents listed on this return who are required to file a tax return (excluding if they filed a return to only claim a full refund of taxes withheld or estimated taxes paid).
