I have a client in 2023 whose salary was $25,000 for the year. She was there from January through April and made $8,500.00.  She was on the Market Place Insurance and not covered with insurance with the company. In May she started a new position, made an additional $63,000.00 in the year and her insurance was covered by the company.

In preparing the return, the calculations for the excess advance premium tax credit are picking up her total income and therefore is adding an additional $1,200.00 to her tax liability.  If the individual didn't switch jobs, I'm certain she would have been fine at the end of the year.

Does anyone know if there is a way to adjust for this excess liability, or is she a victim to . the laws.

Thank you