Form 1095-A for an adult child as a dependent or not dependent?

Forum|Forum|4 months ago
March 20, 2026
2 replies
247 views

My son, 25 years old, received ACA premium tax credits for 2025 for his own plan(my husband and I are both on Medicare)

He was a full-time student that we supported during the majority of the year with living and tuition expenses. Unfortunately, his summer job fell through so he had no income other than some interest and dividends for around $1000.

He received a 1095-form. If we claim him as a dependent, it looks like in TT that we have to pay back those premium tax credits for him, given our income. Is that correct?

Is one option that we do not claim him as a dependent and he files his own return and enters the 1095-A form on his own return and not on ours? That way , we would not have to pay back those credits?

NCperson

Level 15

@brommabo either way, it will have to be paid back.

He will have to check the box stating he CAN BE claimed by someone else. And dependents are not eligible for PTC on their own tax return; you are mistaken that he would not have to repay the PTC. Dependents who take out an ACA policy are not eligible for PTC.

So whether you claim him or not claim him, the PTC will need to be repaid. Better to claim him and at least get the $500 other dependent credit to offset some of the PTC repayment.

read the last FAQ:

https://www.healthcare.gov/income-and-household-information/household-size/

brommaboAuthor

Level 3

Thanks for your prompt reply. If he had made more than $5200 last year, he would not have been a qualifying relative, i.e. a dependent? And then he could have filed his own return and could have claimed the PTC credits, correct?

NCperson

Level 15

<< If he had made more than $5200 last year, he would not have been a qualifying relative, i.e. a dependent? And then he could have filed his own return and could have claimed the PTC credits, correct?>>

that is correct. As a 25 year old, if he earned more than $5200, you could not claim him as a dependent.

AmeliesUncle

Level 15

@brommabo wrote:

He received a 1095-form. If we claim him as a dependent, it looks like in TT that we have to pay back those premium tax credits for him, given our income. Is that correct?

Is one option that we do not claim him as a dependent and he files his own return and enters the 1095-A form on his own return and not on ours? That way , we would not have to pay back those credits?

If you claim him as a dependent, the Premium Tax Credit will be based on YOUR Household Income. Depending on what that is, yes, it could result in a repayment.

If it was assumed he would NOT be a dependent when he signed up for insurance and you do not actually claim him as a dependent, the 1095-A goes on his tax return. However, he needs to indicate that he CAN be claimed as a dependent. That will disqualify the Premium Tax Credit, but due to his low income, the repayment will be limited. With that being said, I think TurboTax will NOT allow that situation, so he may need to manually fill out the forms and mail his tax return.

NCperson

Level 15

@AmeliesUncle -

<<That will disqualify the Premium Tax Credit, but due to his low income, the repayment will be limited.>>

but if he is a dependent or can be a dependent, they the WHOLE THING would require repayment. A dependent is simply not eligible for PTC.

And if someone CAN claim him but doesn't, then he is part of their household in any event and it all needs to be repaid - that is my understanding. You can't avoid the PTC repayment just by not claiming the dependent.

AmeliesUncle

Level 15

@NCperson wrote:

but if he is a dependent or can be a dependent, they the WHOLE THING would require repayment.

And if someone CAN claim him but doesn't, then he is part of their household in any event and it all needs to be repaid - that is my understanding. You can't avoid the PTC repayment just by not claiming the dependent.

Where do you see that the repayment limitation would not apply?

When signing up for insurance, if the kid had attested he would NOT be a dependent (and had reason to believe that would be true), it goes on the kids return if he is not actually claimed. See Regulation §1.36B-4(a)(1)(C).

(C) Responsibility for advance credit payments for an individual not reported on any taxpayer's return. If advance credit payments are made for coverage of an individual who is not included in any taxpayer's family, as defined in §1.36B-1(d), the taxpayer who attested to the Exchange to the intention to include such individual in the taxpayer's family as part of the advance credit payment eligibility determination for coverage of the individual must reconcile the advance credit payments.

https://www.law.cornell.edu/cfr/text/26/1.36B-4