Form 8962: Household income on line 3 must equal the total of line 2a, Modified AGI, and 2b, dependents' modified AGI, for efile purposes. If the total of lines 2a and 2b are negative, zero will print on line 3 and this return will need to filed as a conventional paper return.

To e-file, it must follow these rules.

Rule 1. Line 3 MUST equal the total of lines 2a and 2b.
Rule 2. If the sum of lines 2a and 2b are a negative then Line 3 MUST entered as Zero.

So IF the sum of lines 2a and 2b are a negative then Line 3 must entered as Zero and with that it breaks Rule 1 so it cannot be e-filed

The interpretation of the rules are incorrect that it cannot be e-filed. Rule 2 overwrites Rule 1 (note the If in Rule 2). I have used TaxAct and it did not reject the e-filed return.

Please fix this incorrect critical diagnostics. Or have an overwrite to fix the MAGI calculation on line 2a.