Your client has an Employer plan.

"Purpose of Form

Use Form 8962 to figure the amount of your premium tax credit (PTC) and reconcile it with advance payment of the premium tax credit (APTC).

You may take the PTC (and APTC may be paid) only for health insurance coverage in a qualified health plan (defined later) purchased through a Health Insurance Marketplace (Marketplace, also known as an Exchange). As a result, you should complete Form 8962 only for health insurance coverage in a qualified health plan purchased through a Marketplace. This includes a qualified health plan purchased on HealthCare.gov or through a State Marketplace."