I have a client who lost everything in 2017 in  Hurricane Harvey.   Over the past 4 years she has purchased her health insurance through the Marketplace, she does not take the advance premium tax credit, and opts to take credit when filing her tax return.  In filing her 2018 tax return,  due to the NOL from 2017 she is below 100%  minimum poverty income.

I understand that since she did not receive an advance premium tax credit in 2018, she cannot file for premium tax credit on her 2018 tax return due to her income being below 2018 poverty level.

Does you know if there is any IRS ruling  that  allows for premium tax credit , when APTC not received  and income falls below poverty level due to a federally declared  disaster? 

Thank you