Yes, you can skip this line. According to the instructions for Form 8962 to calculate the premium tax credit, "complete line 2b only if your dependent(s) is required to file an income tax return. You enter your and your spouse's (if filing a joint return) modified AGI on line 2a. If you are not required to complete line 2b, enter your modified AGI from line 2a on line 3."
The best way to indicate this on your tax return is under Let us know if these situations apply to you after entering your 1095-A, leave the box I have at least one dependent on my taxes who's filing a separate return blank. This is true even if she is filing a return for a refund of the federal taxes withheld.
