The 1095-A is in my wife's name and includes the 3 of us as covered individuals for the full year. Since the PTC was based on our much higher income, allocating 100% of the 1095-A to our non-dependent son causes him to have a massive tax refund of 14k+ (while our tax remains unchanged). He barely made enough to cover the premiums so doing this seems like it would cause problems with IRS.
