Who Must File
You must file Form 8962 with your income tax return (Form 1040
or Form 1040NR) if any of the following apply to you.
• APTC was paid for you or another individual in your tax family.
• APTC was paid for an individual you told the Marketplace
would be in your tax family and neither you nor anyone else
included that individual in a tax family.
Tax family. For purposes of the PTC, your tax family consists of
the following individuals.
• You, if you file a tax return for the year and you can’t be
claimed as a dependent on someone else’s 2018 tax return.
• Your dependents whom you claim on your 2018 tax return.
Note. Listing your dependents by name and SSN or individual
taxpayer identification number (ITIN) on your tax return is the
same as claiming them as a dependent.
did you tell the Marketplace she would be in your tax family? (if you did your SSN would be on line 5 of 1095-A)
if its her SSN, then you can drop her as a dependent However, if you used Head of Housed filing status and she was your only dependent, you can no longer claim that status. Also your MIL would have to file her own return
