This makes complete sense! I was shooting for the moon, and  hoping for a longshot answer. I hate to see anyone owe. Also, my client's financial consultant from his employer insisted that he could contribute an additional $6,500 (which they are under age 50) and have the credit. None of it made sense to me because of  what I read on the IRS website. If my clients are covered by an employer plan, they are limited to what will be allowed as a credit. The limit for them was only $570 per person. I wanted to  be wrong to relieve them of some of their tax liability. Thank you so very much for the comprehensive answer!