I have a slightly different situation. My client is single, with an AGI of $0. When he enrolled in the exchange, the assumption was his earnings would be just over 100% lower limit. He lost his job early and had no money all year. His dad loaned him $ to pay his monthly premiums. Now he's not eligible for PTC due to earning less than 100% Poverty Limit ($14,580)

However, IRS says if his enrollment was based on projection of income between 100% and 400% (his was), then he can still receive the PTC, even though he fell below 100% by the end of the year.

How do I override 8962 to give him is PTC? 

I've had several with income over the limit, but this is my first with income below the limit, but with exceptions.

So How can I override 8962 to give him is PTC, even with and income below 100%?

Thank you guys...