If it has the same amount in Column A as Column B and C, then it sounds as if based on the estimates for income that were in the application at the beginning of the year, full Advanced Premium Tax Credit was given.
If the application information was estimates for your son's income, and yours is higher, then some or all of the tax credit may need to be paid back if you claim 100%.
You can divide the allotment with him in any way that you like, as long as when the two returns arrive at the IRS they do not add up to more than 100%.
I recommend that you try it at 100% in all three columns and see what it does to your return. If it makes a huge difference, you may want to split it with your son. As long as you coordinate with him, you can split it any way that you wish. Both returns will be reconciled with the Advanced Premium Tax Credit when it arrives at the IRS.
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