My son and his girlfriend have a young child together. She purchased a policy covering herself, their child, and her child from a prior relationship. She received her 1095-A and filed her 2022 taxes. My son now wants to file as head of household and claim their child as a dependent, and he is required to include form 8962. Should he only complete section IV and enter -0- in each of columns e, f, and g, since she has already reconciled 100% on her taxes?
