Can i allocate premium tax to my nondependent

[ColeenD3]

Yes, if he agrees.

Your son will need of your 1095-A. He will indicate that he shared this policy with someone who is not on his tax return.  

On your tax return, you will indicate the same information.

In allocating any Advance Credit received, you have the option to claim 100% of the 1095-A on your tax return, or you can allocate part of it to your nondependent.  The allocation can be anywhere from 0% to 100%.  You both must agree to the allocation.