IRS is on the prowl for filers who faultily report advance premium payments. Take this recent Tax Court case. A woman who purchased health insurance through a marketplace opted to have the health premium credit lower her premiums. But the tax returns she filed with her husband showed modified adjusted gross income greater than the maximum to qualify for the credit when his Social Security benefits were included. So the couple must repay the full credit (Grant, TC Memo. 2018-119). Tax professionals foresee more IRS audits of erroneous health premium credit returns.