If you paid full price and did not get the tax credit and are sure you do not qualify for the tax credit, you do not need to fill out form 8962.
Also, if your price for insurance was less than 8.39% of your income for you alone, then it would be considered affordable which means you do not qualify for the credit.
If the cost with adding your son was more than 8.39% for you and your son, then his would not be considered affordable.
Since you have 2 members in your family, then you may qualify for some sort of premium tax credit since your income is less than 400% of the poverty level for 2 people in your home. However, since both of your premiums are listed on your 1095-A, if you enter it as is, then you will get a credit when YOU are not eligible. If you don't enter it, you won't get the credit for your son who may be eligible.
So, you would need to contact healthcare.gov to explain the situation and get separate 1095-A's. There really is no other way to split the amounts from the same 1095-A so you don't get the credit and he does since the IRS wants the numbers reported as they are reported to them.
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