When the 1095-A indicates -0- as the second lowest cost silver premium the figure must be corrected by the tax preparer if a premium tax credit needs to be calculated, as stated in the instructions for the 8962.  I am struggling with getting the IRS to understand this correction, they want to put it back to -0-, therefore making the taxpayer ineligible for their premium tax credit.  Perhaps I am entering the corrected data in the wrong place.  The 8962 does not allow a override in the SLCSP field, therefore I am entering the correct data on the 1095-A.  Correct? I know I will have more of these for the 2021 season and would like to prevent this refund hold up, incorrect adjustment by the IRS, and time consuming explanations with the IRS.