Filing 1095-A as a covered individual, not claimed as a dependent

[tujenn]

In 2024, I enrolled in the state's marketplace from April to December under my dad's account, but I paid for the premiums. He and I both received a 1095-A form.

His = he is a recipient, I am the covered individual.

Mine = I am a recipient, I am the covered individual. 

Who files the 1095-A form and pays back the tax credit? 

[BrittanyS]

Can you also clarify if your dad is covered on the 1095-A, or are you the only one?

[tujenn]

I’m the only one who was covered. 

[Vanessa A]

Are both forms reporting the same in Columns A, B and C or are they somehow split?

If they are basically duplicating and double reporting, you will need to call the Marketplace and get this corrected.

You will both need to enter the form on your returns since he is the recipient and you are a covered individual that is not a dependent on his return. In general, with one form, you would both enter the same form on your return and then say that you shared the policy with another taxpayer, then allocate the premiums to one or the other or split the premiums.

Since you are the only one covered and if you were the one paying the premiums, you can allocate 100% to yourself and 0% to your dad.  However, if both forms are reporting the same amounts, you will not want to enter both forms as your overall numbers would be double what they should be.  

For 2025, if you have not already done so, if you are no longer a dependent, you will need to contact the marketplace and create your own account and get a policy on your own. 

[tujenn]

For both our forms, the numbers in Columns A, B, and C are the same (eg, $100, $120, $60, respectively). So I should report these numbers in both his and my return (enter it once for each return), allocating 100% to me and 0% to him? 

I’m confused by what you said here: “However, if both forms are reporting the same amounts, you will not want to enter both forms as your overall numbers would be double what they should be. “

[Vanessa A]

The marketplace numbers and identifiers, are they the same or different?

Since you are a covered individual on BOTH forms, I am saying do not enter it twice.  Normally, you would have just gotten the form that says he is the recipient and you are the covered individual, then you would both enter that ONE form on BOTH of your returns.  Then allocate the amounts.  

In this situation, if you entered his form on your return as a covered individual and then entered yours as well, you would double the numbers which you do not want to do.  So only enter your form on your return and his form on his return with you allocating the full amount to you and 0 to him. 

 

[tujenn]

The marketplace policy (box 1) is the same on both forms. 

[Vanessa A]

Ok.  That means, they just sent you both a copy of the same form.  So all you need to do is enter your own forms on each return and then allocate it as I stated above. 

[tujenn]

Thanks! That’s what I thought but wasn’t totally sure was the correct approach