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@JDRM wrote:

The CPA that prepared his return entered the allocation percentage on form 8962 as premium 0.00%, SLCSP 0.0%, and advance payment of the PTC 0.75%.

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That is not allowed.  From the first link above about Allocation Situation 4:  "However, you must use the same allocation percentage for all policy amounts (enrollment premiums, applicable SLCSP premiums, and APTC) in a month."

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@JDRM wrote:

It has calculated the net premium tax credit as $11,220 which now results in $11,154 as her overall tax refund.  This just doesn't seem right to me.  Can you help me understand if this is correct or not?

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Although it doesn't seem right or fair, that is how they wrote the Regulations.  So it is common for this situation to give a large refund to the child.

But just be sure the father's return is corrected to 0/0/0, and the child's return is 1.00/1.00/1.00 (actually, if the child's return claims 100%, you don't need to fill out the allocation section).