I hope you can help me. I’m helping my parents file their taxes. They’re filing Married Filing Jointly, and Form 1095-A lists both names, but only my dad was covered under a Covered California plan. My mom had separate insurance but is listed as the recipient on the 1095-A.

Since only my dad was covered, can we use Part IV of Form 8962 to allocate 100% of the policy to him, and use just his income and a family size of 1 for the Premium Tax Credit repayment? (they’re one tax family and married filing jointly).

Is this allowed under IRS rules?