I am having the issue where they now fall under the 400% and federal is giving the a huge Net PTC and CA is not having them pay back the premiums they paid because of the cap.  And the Repayment cap may not apply box is not checked.  Do we just let them take the money and run and only pay back a little to CA and see what happens?  Clients will be real upset if somewhere down the line the FTB figures this out and they want the money back.  So client gets $15000 back from Federal, and only has to pay back the CA 300 due to the cap, even though they paid 10000 of his premiums.