I have a client who was covered by a high quality, affordable employer health coverage in 2024.  It covered well beyond minimum essential standards and the cost was fully paid by the employer.  She thought she might lose her job and proactively signed up for coverage through the marketplace, receiving APTC while still covered from her employer (she never lost her job).

Now I am trying to do her 2024 return.  Common sense (I know, don't say that when it comes to taxes) tells me she should have to pay back all the APTC.  Yet, I can't find anywhere to check a box to say "hey, this person was ineligible for APTC in its entirety."  So the computer is not only allow a portion of it, but is also capping the repayment.

Am I missing something right in front of my face or can this possibly be correct?  If so, it seems to be a way to legally scam the system.