Hi qbteachmt,

This is not my first time filing Form 1095-A through ProConnect or other tax software but this is the first time ProConnect generated a critical error.  I filed for this particular client for the past three years exactly the same way i.e. zeros in columns B and C and ProConnect did not generate an error. I don't know what changed in the program this year. 

Anyway, I accepted the Turbo Tax community solution, filed electronically yesterday without entering Form 1095-A, and received the IRS acceptance letter. Thanks for your help.

Solution: If column C shows 0 they did not receive APTC and there's nothing to reconcile.