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This issue arises when the taxpayer has to repay some of the Premium Tax Credit (PTC) advanced by the government during the year. When this happens, on the screen in the Health Insurance interview headed "Looks like you have to pay back some of the credit", there is a link for "What is this credit and how is it calculated?" near the bottom.
Clicking on this link opens a large text box with the information quoted above in the comments.
This information appears to not have been updated correctly for 2018.
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