Yes, your dependent may lose the Premium Tax Credit for
health insurance if you him(her) as depended. In addition, you will have to
report that person’s 1095-A in your tax return and may need to repay some or
all of any Advance credit the dependent received, depending on your adjusted
gross income.
You would need to determine if the amount of savings by
claiming the dependent outweigh the benefits of claiming the person on your tax
return. See the link below for IRS requirement on subsidy eligibility
https://www.irs.gov/affordable-care-act/individuals-and-families/eligibility-for-the-premium-tax-cre...
