The first column is your client's premium. The second column is what is considered "affordable" in that market. The third column is the Advance premium paid on behalf of your client to their insurer. So, if they didn't get anything in Advance, there is no value there. That doesn't mean they are not entitled to a credit. That's why you work through the form for them. Example: This is done as a projection, and they don't expect to qualify. At tax time, their numbers show they do qualify. Or, the other way around: people get an Advance credit, and at tax time, it is revealed they didn't qualify. That's why they are supposed to repay.