1095A lists spouse as primary instead of self-employed taxpayer

[stevetaxprofl]

I have ACA Marketplace health insurance.  When I signed up, I listed myself as primary recipient because I'm self-employed and my spouse as secondary recipient.  Her first name starts with an "A" and mine starts with a "P."  I received the 1095A and our names were reversed so that she is listed as primary.  She's not employed.  I read that only the self-employed spouse can take the health insurance deduction if listed as the primary on the form.  What can I do about this on the tax return?  Can Form 8962 be used to correct the problem with the 1095A?

[MinhT1]

The Marketplace policy is the name of both spouses. And you can claim premiums paid as Self-employed Health insurance.

The IRS says in this document page 21:

For self-employed individuals filing a Schedule C (Form 1040) or F (Form 1040), a policy can be either in the name of the business or in the name of the individual.

[stevetaxprofl]

I'm aware of that language in the Pub on page 21 and that's the problem.   I interpret that language to mean that the self-employed person must be the policy holder who is listed as the recipient on Box 4 of the 1095A, not as the recipient's spouse on Box 7.  If the self-employed person's spouse is listed as the policy holder, then the self-employed person cannot take the deduction.  See the following 3 articles:

https://finance.zacks.com/can-cobra-qualify-selfemployed-health-insurance-deduction-10199.html
https://www.creditkarma.com/tax/i/de[product key removed]ance-costs
https://www.healthsherpa.com/blog/understanding-self-employed-health-insurance-deduction/
https://overnightaccountant.com/blog/article/im-self-employed.-can-i-deduct-my-spouses-healthinsuran...
premiums

[Critter-3]

You are the policy holder along with the spouse ... just because her name is listed first is immaterial ... stop focusing on things that do not matter. 

[MinhT1]

In a Marketplace policy, as you can see on form 1095-A, the recipients are not primary and secondary. I think the notion of primary vs secondary applies to insurance policies when a person is covered by two policies.

In my opinion, in your case, both spouses can be considered as policy holders.

[Critter-3 · Accepted solution]

Let me put this a different way ... you signed up for the ACA policy and added your other family members  for coverage  ...  but on the 1095-A form the all covered individuals are listed in alphabetical order ... this doesn't change the fact that you took out the policy.  If you want to confirm this simply print a copy of the application form in your account : www.healthcare.gov