The fact that you responded so quickly, means it's not totally useless. And yes Intuit pays attention to this. The way that the rule is implemented at Intuit is incorrect. I never had an issue with e-filing this form when MAGI is negative using any other software provider.

As for the calculations on the form, a negative MAGI or a zero MAGI does not effect the outcome at all for the PTC. Only when MAGI is > zero it may have an impact.