Taxpayer received IRS LTR 12C requesting a completion of part 4 of Form 8962 Lines 30-33 to allocate amounts related to a shared policy. Information can only be entered at the bottom of Form 1095-A in the smart worksheet, which flows directly to Form 8962. If I enter the SSN of one of the other three persons sharing the policy and entering taxpayer's % in the worksheet, information flows to 8962 Line 30, listing the other person's social security number but with taxpayer's %, which doesn't make much sense. I think taxpayer's SSN and % should be entered at bottom of 1095-A.

In response to IRS LTR 12C, can I just complete Form 8962 manually for all shared allocations, listing taxpayer SSN on line 30 and the other three taxpayers SSNs on Lines 31 to 33, with 25% allocation each?