Generally, you can choose to allocate the percentages any way you choose as long as the total adds up to 100%. This means you can claim anywhere from 0% to 100% as long as he does the same. If you are divorced and cannot agree, then you would split it 50/50. Even though he is/was a NRA at the end of 2024, he would still include the 1095-A on his return, so his residency status will not affect how YOU report this on your return.
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