After divorce, what percentage of marketplace benefits to claim?

[Gilchrist]

My former spouse and I separated February 7 of last year. I, she, and my 19-year old son were on a Marketplace plan. The divorce was finalized July 5. I kept my son on the Marketplace insurance until December 1, at which point my son transitioned to my former spouse’s insurance. She is saying that she should claim 2/3 of the benefits for the year, but has not given a reason. Because it was, essentially, my plan, it doesn’t make sense for her to claim 2/3, but makes more sense for me to claim 2/3. What is appropriate to do in this situation? 

A further piece of information - she will claim my son as a dependent. Thanks for the assistance. 

[Vanessa A · Accepted solution]

It depends.  The rules for divorced couples are that you can choose to agree on any amount that each of you will claim as long as it adds up to 100%.  If you cannot agree, then you must each claim 50% for the time you were married and on the same policy.  So in this situation, since  you cannot agree, then you would claim 50% on your return.  

[Gilchrist]

Thank you for the reply. 

What about the time after the divorce with regard to the son? I realize we can’t segregate the year into periods, but if he was on my insurance for most of the year then should I be the one claiming him?

[DianeW777]

Not necessarily.  Based on your information you provided it's not clear whether your son lived with you or your former spouse the longest during 2024.  The person your son resided with the greater number of days in the year is the custodial parent.  The custodial parent has the right to decide if they are willing to waive the dependent to the noncustodial parent.

The noncustodial parent must have the waiver attached to their return, signed by the custodial parent.  See the form below.

• Form 8332

As stated by @Vanessa A you split the Marketplace healthcare any way you can agree or split it 50-50.

@Gilchrist 

[Gilchrist]

I should have clarified. The son in question was 19 last year and is a full time student. He did live one month with the former spouse and she is going to claim him as a dependent. So, not a custodial parent as he’s not a minor, correct? But, she is claiming him as a dependent. Does this change anything? Thanks. 

[DianeW777]

No. Although he is 19, he is a full time student under the age of 24 and the time at school is considered as a temporary absence.  His permanent address used for his home, outside of school, is considered the custodial parent.

@Gilchrist 

[Gilchrist]

Thank you for your help.