It
depends on the situation. This Turbo Tax FAQ has links with step-by-step
directions for several complex situations with Marketplace insurance.
One main point is to coordinate with the other people on your policy so
that when you add the percentages together for the allotment, it does not
total more than 100% when they all arrive at the IRS.
https://ttlc.intuit.com/replies/5295824
This
answer by TaxGuyBill has an in-depth explanation and several examples.
https://ttlc.intuit.com/replies/4909853
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