I have a client who received unemployment benefits in January 2021 for unemployment weeks in December 2020 (two weeks in arrears) and reported on the 2021 Form 1099-G.  She did not claim UC benefits in 2021.  Based on reading the instructions, it would appear that the benefits would have had to have been paid/received for eligible weeks in 2021  in order to qualify for the 133% household income on the Premium Tax Credit line 5 of Form 8962.    If the UC benefits were received in 2021 but for 2020 UC weeks, should the 133% household income  and resulting credit still apply?  Thanks for any thoughts!