How do we eliminate the repayment of the APTC on a 202 return that has not been filed yet?

[Havinfunone]

For tax year 2020 alone, the ARPA eliminates the requirement to repay an excess APTC. In other words, if a taxpayer’s APTC exceeds the actual PTC, no additional tax is imposed, regardless of household income.

[itonewbie]

You do so by sitting on your hands.  The IRS will need to update it's filing instructions and work with tax software developers to have the changes approved.