Consumers are not required to use all APTC dollars they are eligible to receive.
From the plan confirmation page, unselect the ‘I want to apply all of my savings’ box to edit the amount a consumer would like to use monthly. Consumers can opt to use the whole amount, a partial amount, or not use any APTC dollars at all.
When your client completes their tax return, IRS.gov will review their APTC credits. If their actual allowable credit on their return is less than the APTC dollars the consumer chose to use, the difference (subject to certain repayment caps) will be subtracted from their refund or added to their balance due. If their actual allowable credit is more than the APTC dollars the consumer chose to use, the difference will be added to their refund or subtracted from their balance due.
Learn more about reconciling APTC dollars and payback limits.