The child is not eligible to be a dependent, right?

Was Advance credit paid (column C of the 1095-A)?

For possible purposes of best tax outcome: (1) Did parents or child collect Unemployment in 2021?  (2) Who has the lowest poverty percentage (line 5 of Form 8962)?

Son is not eligible to be a dependent. He as well as parents are self-employed, and after all deductions, they all are low-income and (in hinds-sight) could have qualified for Medicaid in Virginia. Parents paid premiums, but these will all be credited to them when I file their return. I don't want to file the son's return without mentioning the 1095 because it will bounce out. But if I put it in, would the software refund HIM the premiums as well? I am truly confused how to handle the age 19-26 young adult group. I've previously done two such young clients which I believed I did incorrectly, but they worked well 'nuff to get the refunds released, but I truly don't know what I'm doing.

(Con't).. no unemployment collected in 2021 by parents or son. There is no best-case tax issue involved since the premiums will be fully credited back regardless of who uses Form 8962.

Was there any Advance credit paid (column C of the 1095-A)?

Yes, advance credit was paid. But on parents' return it will be fully credited back.