Thank you @AmeliesUncle for your suggestions. I did go ahead and e-file per your initial suggestion, with no Form 8962 included (after altering the 1095-A SLCSP data so that zero PTC would apply), and the return was accepted by the IRS within an hour. So your "hypothetical" was in fact a reality. I did find verbiage on the IRS web site regarding the reject error prior to e-filing this return, and it did assert that they do look at the 1095-A APTC data as part of the process.
Given that the IRS does include a check of the APTC data, I am more miffed at TTax that their online help topic about this reject situation makes no mention of this aspect of the IRS's checking process. Even the video that TTax includes with this help topic makes no such mention.
As I stated before, TTax should also provide screening questions regarding PTC eligibility. There are multiple situations for which one who has Marketplace medical coverage is not eligible for PTC, my son's regarding his employer offering minimal essential coverage being one of them. TTax properly leads a person who has such coverage to enter their 1095-A data but does not lead them away from PTC when a person is ineligible. Without appropriate handholding from the software, one must understand this area of the tax law and then alter the data to avoid erroneously including a PTC on their return.
Thanks again.
Doug
