Hi again @Bsch4477,
Thanks so much for your additional reply. I really appreciate it. 😊
To clarify, what I’m curious about are situations in which the non-dependent adult child in questions is neither required to file nor *chooses* to file (and no other taxpayer can claim them as a dependent for that tax year). In those cases, in order to make sense of Example 4 from 26 CFR § 1.36B-4(a)(4) (and pp 12-13 of the Form 8962 instructions) 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. Have you had a chance to check out Example 4 from 26 CFR § 1.36B-4(a)(4) by chance? It’s just hard for me to understand if/how/where/when Example 4 would apply if not for the kind of situation I’m talking about. Your thoughts on that?
(BTW, I won't be available for any more replying tonight, but will check in with this thread again tomorrow AM, Pacific Time). In any event, thanks again so much for your input. 🙂
