First of all, thank you so much Bill.  The first part is not applicable as they were all dependents and unchecking boxes took away Child Tax Credit, etc.  Following the link you gave is what was expected as far as adjusting the refunds and giving the client their credit.  So many questions.  I assume you have done this calculation and inputted on Form 8962.  Have  you had any issues from the IRS as you did not report the numbers in column B from the 1095-A?  Did you attach anything to the return explaining why the numbers on the return did not match the 1095-A?  Was there a corrected 1095-A requested from the government?  I am crazy curious why the Marketplace would put zeroes in column B of the 1095-A knowing this is not correct.  Again, thank you so much.