Hello Lisa

Per health premium  2020

Form 8962 line 12-23

Column A taxpayer paid out health premium after subsidy $829 Column B Silver lowest cost Premium $1366 and column C and D will calculate if tp has modified AGI above threshold. And not calculate if below threshold . Then when they report income 2020 (Covid 2020 happened  and business loss)

Before adjust UI exclusion, Modified AGI is above threshold ,  tp received $9119 (the whole thing of health premium pay out)

After adjust UI exclusion , modified AGi is below threshold , per proseries, refund is $0. That would hurt case

 IRS automatically adjust for the UI and send  additional refund $469 for UI exclusion?