So the plot thickens, what the program is doing is deducting the PTC from the SEHI, and putting the difference on line 29, however, it is not giving them the PTC on line 69 because after it reduces the SEHI for the PTC the AGI is over 401%. IF the full amount of SEHI goes to line 29 then AGI is below 401% and the program gives them $9,373 of refundable PTC.  So which is right? They are right on the edge and it makes a huge difference in refund.