According to below, any of our clients who should normally be paying back the excess premium will not have too, correct?

But thanks to the American Rescue Plan Act, no marketplace plan buyer will have to worry about repaying excess premium subsidies for 2020. If your subsidy amount was too small, you can still claim the additional amount that you’re owed when you file your taxes. But if your subsidy ended up being too large – even if your income ended up exceeding 400% of the poverty level – you won’t owe any of it back to the IRS.

How are we handling this in the return?  Are we just eliminating the numbers from Column C?  I can't seem to find any guidance on this as of yet....