Unfortunately, we do not allow the modified AGI on Form 8962, line 2a to be overridden. We follow the instructions for Form 8962 in calculating this number which makes no mention of subtracting inherited annuities. If you feel this is incorrect, please use the overrides "Excess advance premium tax credit repayment [O]" or "Net premium tax credit [O]" in Screen 39 "Premium Tax Credit" and prepare Form 8962 manually.

Michael D