The employee has not worked for the employer for several years, however, the agreement was that the employer was going to pay X amount each year for their insurance through the Marketplace. They do not receive any tax documents from that employer, only a check once a year for the agreed upon amount. 

Meanwhile, they receive a 1095-A showing they paid X amount, which was paid. However, I am unsure where to input the amount that the old employer paid since they no longer receive W-2 forms or any form from that employer. 

This agreement was part of a severance package dating back to 2020 or 2021 I believe.