I have a client that received a lump sum social security disability payment in 2019 for years 2016, 2017,2018, and 2019. They also had health insurance through the marketplace and received a 1095-A. Their 2019 taxable income is zero. My understanding per research is that the entire lump sum has to be included in modified AGI for the premium tax credit and a section 86(e) election for the lump sum social security payment has no affect. This of course causes a very large repayment. Is anybody aware of any recent tax law changes that would help in this situation?  This is a MFJ return also.