I have a client that elected to use their former employer’s COBRA coverage for 2018. (Outside of COBRA coverage, they were not eligible to be covered by an employer’s plan.)  Taxable income for 2018 was only just over $10,000.  At this income level, the taxpayer would have qualified for advanced premium payments toward Marketplace coverage for 2018.  Shouldn’t this taxpayer receive that same financial assistance when they file their 2018 return? If so, how do we make the Lacerte program calculate this benefit?