The problem is the CA form has not caught up with ARPA which eliminated paying back excess premium tax credit.  It assumes the taxpayer had to pay back the Fed credit so you don't see any amounts in line 11 column d of the CA 3849.  I believe this is a mistake that CA has yet to catch.  I have a client that was going to have to pay back about $8,000 of Fed premium credit that now pays none back and CA still wants to give him over $8,000.  Am advising them to either go on extension for CA or get the $8,000+ and hold on to it for a year before they spend any of it.