You will enter the 1095-A as reported ... do not make any adjustments other than not entering in the child you will not claim. Then you will allocate 100% to yourselves if the child will not file a return. OR you could allocate 0% to yourselves, refer the child's SS# and then the IRS will send a letter to that child requiring them to file a return to reconcile the 1095-A and claim 100% of the PTC. If the child had no income at all this is not a bad thing for them in fact they could get a refund if they file.
