---

@Love2Cruise wrote:

The TP and his son are covered on the 1095-A.

Only one return is being filed, by TP. His son is 9 so no return is being filed by him of course. 

Is the allocation required only when more than one tax return is filed? I understood the instructions to be that the allocation is required for everyone who is covered on the policy.

---

Is somebody else claiming the son?  If so, that means that TWO tax returns are being filed.

If Advance credit was received (column C of the 1095-A), by 'default', that means that 50% is allocated to each tax return.  But if your client and other other tax return (the other parent???) can agree, it be allocated in any percentage (if Advance credit was received).