Please tell me you're kidding. She doesn't qualify for the credit because she didn't claim it during the year?!?!?!?

My understanding was that one qualifies for the credit based on their income, regardless of when they take it, and they can choose to take it during the year, as a discount on the premium, or at the end of the year.

If you're right, I'm surprised no one has challenged that point. Telling someone they don't qualify for a credit just because they opt to take it at the end of the year instead of each month as a discount on their premium?!?!?!? That is a SERIOUS flaw in the law, because too often, people don't know what their income is going to be, and when they request to take it throughout the year, they end up owing at the end of the year. Good grief!!!!