My daughter divorced her first husband years ago and have a son. The ex is required to maintain health insurance for their son, they share custody. They also split claiming their son as a dependent, she gets the odd years. 2019 was daughters turn to claim him, she has remarried and both her and new spouse work and had health insurance and received a 1095-B's. Her ex however had to use the market place for insurance for him and his son and received a 1095-A. Upon my daughter filing her joint return with her son the IRS flagged the return due to the 1095-A tied to her son and now needs to file form 8962, does thus make sense.