For 2021, I had my nondependent 23 year old child on my marketplace policy for the first four months of the year. I removed her from my marketplace policy at the end of April, at which time she commenced coverage on a non-marketplace policy, with no advance credit payments, that she obtained directly from a private insurer. I have read the instructions for Form 8962 and cannot figure out how to (or whether I need to) do any allocation for the first four months of the year. The instructions, and various examples provided within, do not appear to address this circumstance.
