@galume wrote:
we allocate 100 percent to my son and we claim 100 percent of the APC and he claims 0%
No, all percentages need to be the same. So if you allocate 100% to him, he also claims 100% of the Advance credit.
It is legal, BUT you are also required to report changed to the Marketplace. So you need to tell the Marketplace that he is no longer your dependent. Then he will get his own 1095-A next year.
