My client intentionally over-estimated his income and did not receive a subsidy for healthcare on the exchange.  He paid the full premium.  He earned just under the 400% level of the poverty line and From 8962 is not calculating a subsidy to be refunded to him in the return result.  His MAGI is $65,056 (384%) of the poverty level.  His monthly contribution amount is $530 and he paid $750.63 each month.  

Why is there no calculated subsidy in the return?

Thanks in advance.