The policy amount percentages are whatever you and your legally separated spouse agree to. For example: you could claim 100% if your spouse agrees.
Per IRS 2022 Instructions for Form 8962, page 15: You will allocate between you and your former spouse the total enrollment premiums, the applicable SLCSP premium, and APTC for coverage under the plan during the months you were married. You will find these amounts on your Form(s) 1095-A, Part III, columns A, B, and C, respectively. You and your former spouse may agree to allocate any percentage (from 0% to 100%) of these amounts to one of you (with the remainder allocated to the other), but you must allocate all three amounts using the same percentage. If you do not agree on a percentage, you and your former spouse must allocate 50% of each of these amounts to you and 50% of each to your former spouse.
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