The recipient does not matter.

If your client is not a dependent, you will need to enter the 1095-A on his tax return and fill out the allocation section.

If you are not sure how to allocate, it depends on the situation.  You can start reading on page 17 of the Instructions for Form 8962 to see which of the 4 Allocation Situations apply, then read the details of that situation.

https://www.irs.gov/pub/irs-pdf/i8962.pdf#page=17