I am preparing a tax return for a client that had to close during COVID because they were a venue. They are a MFJ couple that had W2 earnings of $40K , unemployment which nets to zero on schedule 1 due to American Rescue Act, joint Schedule C income of $20K etc but after their large S Corp losses ($-66K)(limited to basis) their Modified AGI is negative ($-6K) so when my software is calculating their premium tax credit they are getting a full premium tax credit refund for all the insurance they paid and because the Modified AGI is negative I'm having to mail in their return. Is there any risk in this? Is it possible they may lose their insurance or have to pay anything back or be at audit risk?