If you are ABLE to claim a person, that person does not qualify for the Premium Tax Credit ("subsidy").
If you actually claim that person, the 1095-A is entered on your tax return. You may need to repay some or all of any Advance credit the dependent received.
If you choose to not claim that person, the dependent can NOT claim himself, and does NOT qualify for the Premium Tax Credit. However, it his income is low, the repayment may be less than if you claimed that person as a dependent. You would need to determine if that amount of savings would outweigh the benefits of claiming the person on your tax return.
