My client received an inherited annuity in Dec 2019, which made her income be over 401% of poverty level and 100% of her premium tax credit be taxable. According to Covered Calif, this amount from the inherited annuity should not affect her taxable premium tax credit $. How do I adjust her modified gross income on Form 8962 to reflect that? I was on hold with Intuit yesterday for 1.5 hours without being able to speak with anyone.