I turned 65 this year and applied and got MediCare. I have a 21 yo son who is a full time student and lives at home. I pay 100% of his housing, food, clothing, education etc. As such, I understand without other facts that I can claim him as a dependent for tax purposes on my return. When I when on MediCare, he had to get his own health plan and procured health insurance through the healthcare marketplace. When he applied for that policy, his household for healthcare premium assessment was defined as only him. He earns enough money at his side jobs to file his own tax return. He received the 1095A addressed just to him. Question 1: can I still claim him as a dependent on my tax return? Question 2: who reports all the info on the 1095A on their tax return, him or me? Thank you.
If you claim him as a dependent on your return then the 1095-A goes on your return and the premium credit is then based on your income as well as his.