Parents want to joint file but in a same ACA marketplace application with me and I received all 1095-a, Should I file with parents? If I file without them should I report their 1095-a?

Since the policy was under your name and you shared it with your parents, you can allocate the policy and the advanced premiums paid between yourself and your parents how you wish, as long as the entire amount is being claimed. If you paid the entire policy yourself, it would probably make the most sense to claim the entire policy for yourself. To allocate the plan in TurboTax:

1. In Federal > Deductions & Credits scroll down to Medical and click Start/Revisit next to Affordable Care Act (Form 1095-A)
2. Enter the information as it appears on Form 1095-A
3. Let us know if these situations apply to you click I shared the policy with another taxpayer who's not on my taxes.
4. Enter the allocation information that you have determined. You only need one of your parent's social security numbers to share since they are filing jointly. Please note, the three percentages must be equal, if you are sharing 75% of the premium percentage, you must also share 75% of the SLCSP percentage and the advanced payment of PTC percentage. 

Please note when your parents' file, they must claim whatever percentage you did not. If you claimed 75%, they must claim the other 25%. Do not do the allocation yourself from the numbers on the form. Enter Form 1095-A with the exact numbers it reports. 

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@Garjisme wrote:

 My parents (were dependent on last tax) ... now they decided to file on their own. 

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Do they qualify as your dependents for 2021?  In other words, are you ELIGIBLE to claim either or both parents?

Part of determining if you are eligible to claim them involve these questions:  Why are they filing a tax return?  Do they have any tax?  Are they receiving any benefits?

Thanks a lot @RaifH  for the information! Really helpful. 

So, I am really confused if shared policy allocation is applicable in our case or not. So, in 1095-A, recipient name is mine (since I did the Marketplace application), covered person is parent and in each 1095-A has different policy numbers. Since each family member has different policy numbers, confused if this shared policy option is applicable. Also, when my parents uploaded their 1095-a in their tax return (for 2021, opened a turbo tax account and uploaded, not submitted), there is no premium repayment shown. They received APTC but since they have very low income there is no repayment showing. This makes me confused whether this is right. I am afraid that, they have no tax due when file but later IRS ask for APTC repayment. Thanks.

Thanks @AmeliesUncle for the reply.

Yes it seems they are qualified for claiming as dependent but there are some benefits of filing separately. 

@RaifH Can you please help clarifying my case?

I am still confused if shared policy allocation is applicable in our case or not. In 2021  1095-A, recipient name is mine (since I did the Marketplace application), covered person is parent and in each 1095-A has different policy numbers. Since each family member has different policy numbers, confused if this shared policy option is applicable. Also, when my parents uploaded their 1095-a in their tax return (for 2021, opened a turbo tax account and uploaded, not submitted), there is no premium repayment shown.

It appears the shared policy allocation may be applicable.  Here are the situations leading to shared policy allocation.  

1. The 1095-A lists a covered person who is not on this tax return or,
2.  A person on the tax return was enrolled in another taxpayer’s Marketplace coverage. (The person is listed on a Form 1095-A sent to a taxpayer not on this tax return.)

It would seem you have policies in your name that cover people not on your tax return.  Additionally, you parents are filing a return and each of them is enrolled in another taxpayer's coverage (yours). 

I assume you have three policies. You will allocate 100% of each parent's policy amounts to them.  They will need to enter both policies (one for each) into their returns.  You will also allocate 100% of your policy to you.

It appears the shared policy allocation may be applicable.  Here are the situations leading to shared policy allocation.  

1. The 1095-A lists a covered person who is not on this tax return or,
2.  A person on the tax return was enrolled in another taxpayer’s Marketplace coverage. (The person is listed on a Form 1095-A sent to a taxpayer not on this tax return.)

It would seem you have policies in your name that cover people not on your tax return.  Additionally, you parents are filing a return and each of them is enrolled in another taxpayer's coverage (yours). 

I assume you have three policies. You will allocate 100% of each parent's policy amounts to them.  They will need to enter both policies (one for each) into their returns.  You will also allocate 100% of your policy to you.

I had the same situation but in reverse - we are the parents with high income and my nondependent adult child under 26 had a relatively low income. We used TurboTax in 2023 for both returns and allocated 100% to our child. The result was our adult child with 100% allocation received a small tax credit and us as parents had much less a tax burden had we not been allocated 0%. Although our parental filing included the 1095A and 8964, the IRS sent us a letter requesting that same info, saying they have different information than what was provided by state exchange. We had purchased TurboTax audit defense, so we discussed the letter with the assigned CPA, and he recommended resending the IRS the requested data and we did. To date the IRS has not responded to our reply, but we got a letter from our exchange that incorrectly states the IRS did not receive our 8964, and we may not be eligible APTC in the future. Of course we submitted the 8964 twice to the IRS now, so we are hopeful this resolves itself. I think the issue may be related to 8964 tax family income. The instructions for line 2b say include dependent income but say nothing for non-dependents. Furthermore, we as parents with 0 allocation are instructed to enter 0 on line 4 - tax family size, and 0 for the allocated values in "appropriate" boxes. My child on the other hand has no dependents or even non dependent adult children under 26, so line 2b again is 0. Perhaps the IRS intends combined income of other people on the 1095-A, but this is not stated. That was 2023 taxes. This year my adult child under 26 got married and moved to a different state, and was on our same marketplace plan for only the first 6 months. They plan to file jointly and their income will be close to our parental income for the year. Also, the ACA may not exist for much longer.