Poor clients typically have AGI under 4000; generally repay Adv Prem Credit 75 - 90 annually. Never any income tax.  This year they got an unexpected Class Action award. Still no tax liab but increased amt of Adv Prem Credit to repay. System wants to assess 2210 penalty. Can I say "no tax liab" for prev yr? or must I count the Adv Prem repayment of $76?????