My son had state health insurance for the first 5 months of the year and than didn't have coverage for the other 7.  I received the 1095-A for my husbands coverage (Marketplace) and didn't receive one for my son which is expected. Because I'm claiming my son (20) as a dependent he is listed when i get to the section to report who did and didn't have coverage. My son is listed and therefor required to indicate his insurance coverage for last year.  My son also has to file taxes and receives the same question regarding his insurance last year.  He also is required to enter something.  So  my question is who should be reporting it? if we both report his coverage, we are both penalized and taxes return amount is substantially decreased ($450 / $2700).  I cant find an answer to this question anywhere.... help please??