Hypothetically, if she did not receive Advance credit (column C of the 1095-A), she doesn't need to enter the 1095-A in TurboTax (don't say she had Marketplace insurance).
However, that will likely cause the IRS to send her a notice about her 1095-A and Form 8962 because they think she qualifies for the credit.
So I would probably enter the 1095-A, but enter zero for the amount in column B. TurboTax will flag that as an error, so she would probably need to file by mail.
