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@ShoeBox Taxes wrote:

she didn't take any of the premium tax credit during the year. 

When I entered the information including the kids, it gives her $0 as a premium tax credit on her return. 

When I take out the kids, it gives her $5,784 as a premium tax credit.

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Her income is too low.

With the kids, her Federal Poverty Level is less than 100%.  Because she did not receive Advance credit (column C of the 1095-A), she does not qualify for the credit.

Without the kids, her Federal Poverty Level is over 100%, so she qualifies for the credit.

Just so you can see how it works, test it out with both kids and enter $1 of Advance credit for one month.  But unfortunately, that is a flaw in the law and she doesn't qualify because her income is too LOW.