Yes, that is correct. You no longer include her income in the section that asks about dependents income since she is no longer a dependent on your return. Anything related to her insurance now goes on her return.
You can choose to allocate 100% to her and 0% to you, although, since the Advanced Premium credit was based on your income, this may result in her paying back the premiums for you and her. It may also result in her getting a bigger refund if you did not get a full credit for the premiums.
You do not have to do 100% and 0%. If you are married and there were 3 people on the policy you can also choose to split is in thirds and give her 33% and you take 67% or any other amount you choose to claim. Basically, the only requirement is that the numbers add up to 100% between your returns.
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