Im struggling to find the instructions for the 3853 now, I know I read them a few days ago, another preparer in a FB group, had a client get a penalty from CA for no insurance, but all his income was unemployment, so we walked through the instructions which tells no penalty if Line 17 is below the income limit...which obviously since all he had was unemployment, his Line 17 was zero....she was able to speak with the FTB and they removed the penalty.