Tax liability with zero taxable income

[varo80]

Total income = $59

Deductions = -$16,550

Taxable income = $0

Blended Tax Rate = $0.0%

Tax Liability = $21

How can I still have tax liability with zero taxable income? 

[AnnetteB6]

Taxable income determines whether you owe income tax.  Tax liability encompasses income tax, self-employment tax, and other taxes. 

If part of your income was due to self-employment income, then you may owe self-employment tax as part of your tax liability.  

Take a look at your Form 1040 lines 16, 17, or 23 to try to determine what type of tax you owe.

[varo80]

Thank you Annette! 

However the income isnt due to any self employment. The only thing I can think is the marketplace. 

Can a 1095A cause a tax liability? Because i noticed the amount due happened when input the 1095A form. 

[AnnetteB6 · Accepted solution]

Yes, you may owe a Premium Tax Credit repayment.  This would be reported on Form 8962 and would then be reported on Form 1040 Schedule 2 line 1a.  Then this number will go to Form 1040 line 17.

This amount would represent a repayment of a portion of the advance premium tax credit you received.

@varo80