My son earned too much for me to claim him for 2021 but his 1095-A is in my name because I paid for our insurance.

[haileyfamily]

My 20yo son has to file his own taxes this year but his file is being rejected due to missing 8962. He did not receive a 1095-A because the Marketplace Statement was in my name. How can we complete a 8962 if his Health Insurance was under my name in all of 2021?

[MaryK4]

You will have to include your 1095-A information on his return since he was covered on your 1095-A.  You will both have to do the allocation of the premiums.

Allocating policy amounts.

You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if:

1. The policy covered at least one individual in your tax family and at least one individual in another tax family; and

2. Either:

   1. You received a Form 1095-A for the policy that does not accurately represent the members of your tax family who were enrolled in the policy (meaning that it either lists someone who is not in your tax family or does not list a member of your tax family who was enrolled in the policy), or

   2. The other tax family received a Form 1095-A for the policy that includes a member of your tax family.

[Critter-3]

https://www.irs.gov/instructions/i8962#en_US_2021_publink100015043