Hi @Bsch4477,
Thanks so much for your reply. 🙂
I read through the page you linked. The trouble is, I'm not seeing anyone there is talking about situations where the non-dependent adult child wouldn't otherwise be required to file and doesn't want to file. I get that when they either want to file or are required to file, Allocation Situation # 4 applies, i.e., parents and child can agree to any allocation % they desire of the 1095-A #s as is (assuming no other errors on 1095-A #s).
However, when the non-dependent adult child isn't required to file and doesn't want to voluntarily file (and no other taxpayer can claim them as a dependent for that tax year) it would seem the parents can (and I’m thinking must) alter/reduce their SLCSP and PTC #s (which they would have otherwise have put directly, as-is from their form 1095-A onto their Form 8952) to match what those numbers *would* have been (determined by using "applicable SLCSP premium tools," discussed on p 27 of Pub 974) if they had *not* included their non-dependent adult child as their dependent on their marketplace application, in keeping with Example 4 from 26 CFR § 1.36B-4(a)(4) (and pp 12-13 of the Form 8962 instructions). After all, if Example 4 from 26 CFR § 1.36B-4(a)(4) doesn't apply in such a way in such situations, when/how would it ever apply?
Look forward to hearing any thoughts you (or anyone else) has on this.
Thanks. 🙂
