BE AWARE THAT THE PREMIUM TAX CREDIT FOR FED FORM 8962 RECONCILIATION USES THE FED RATE OF 400% OF POVERTY LEVEL FOR QUALIFYING FOR ADVANCE PREMIUM PAYMENTS. THE STATE OF CA ON THEIR FORM 3895 USES UP TO 600% OF POVERTY LEVEL. NET RESULT IS IF THE TAXPAYERS INCOME INCREASES SIGNIFICANTLY AND THEY DID NOT NOTIFY COVERED CALIFORNIA TO ADJUST THEIR PREMIUMS DURING THE YEAR THEY MAY HAVE TO REPAY ALL THE PREMIUM CREDITD REPORTED ON FOR 1095 A.  THE SOMEWHAT GOOD NEWS IS THE STATE OF CALIFORNIA MAY GIVE THE TAXPAYER A REFUNDABLE PREMIUM ASSISTANCE SUBSIDY TO COVER SOME OF THE FEDERAL LIABILLITY. JUST DID MY FIRST RECONCILATION OF A MARRIED COUPLE WHO HAD TO REPAY THE FEDS $8750 FOR HEALTH CARE PAYMENT REIMBURSEMENT AND RECEIVED  CREDIT UNDER THE PREMIUM ASSISTANCE PROGRAM OF $6867. VERIFIED ALL THE NUMBERS REPORED BY COVERED CALIFORNIA AND THEY ADMITTED THEY WERE AWARE OF THIS ISSUE BUT THEY DON'T GET INVOLVED IN TAX ISSUES!