Thank you for this.

These are new clients and they did not understand the ramifications. The couple can indeed claim her as a dependent as in prior years but given the negative impact of adding 1095A data, they don't want to claim her. But from your answer, it seems like the couple have no choice but to add the 1095A on their tax return and take the hit. 

This is tough but if it's the right way, then that's how I'll do it.