1095A

[garciaestrella1997]

I am claiming head of household this year and claiming my mom and sister as dependents since they have not worked since November 2023. 

My brother had a medical accident in 2023 that required health insurance in which my mom enrolled in marketplace. My mom received a 1095A where she is the recipient and my brother is the covered individual. My mom did not have any income in 2024 which in her case would not require her to file taxes. 

When I am filing my taxes it asks if anyone had a 1095A form which technically my mom did but it is saying I owe 1900. Would I need to include this form if the benefit was technically for my brother as he was the one receiving coverage?

[Vanessa A]

If you are claiming your mother as a dependent, then yes, you would need to include the 1095-A on your return. Your mother is not eligible for the Premium Tax Credit if she is claimed as a dependent on another persons return.

You must meet all of the following criteria to qualify for the premium tax credit:

• You must get your health care coverage through the Marketplace.
• You can't be eligible for health care coverage through alternative options such as your employer or the government.
• Your income needs to fall within a certain range.
• Another person can't claim you as a dependent on their return.
• You must file a joint return if you're married.