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?
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
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.
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-healthinsurance-
premiums
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.
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.
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