Form 8962 Allocation of Policy Amounts in TurboTax Premier for my dependent who's listed under partner's 1095-A.

[f404]

Hi!

I'm using TurboTax Premier 2023. My partner and I filed separately in 2023.  We're not legally married, but we have 1 child together. My partner made very little money in 2023 and I made considerably more.

In 2023, my partner had signed up for a health plan via healthcare.gov for herself and our daughter and at the end of the year she received Form 1095-A that listed her and our daughter. When she did her 2023 taxes, she included Form 8962 (for health premium tax credits) but with a tax family of 1. She qualified for all of the health premium tax credits and owed $0 back.

When I did my 2023 taxes I filed as head of household and include our daughter as a dependent. But I didn’t know about the form 1095-A for my daughter so I didn't fill out and include Form 8962 with my return. Today, the IRS sent me a Letter 12C and is requesting a copy of the 1095-A form and a completed Form 8962. I have never used healthcare.gov nor do I have a 1095-A under my social security or name. So my questions:

1. How do I fill out Form 8962 in Turbotax for my dependent daughter who's listed in my partner's 1095-A? I do not have a 1095-A for me because I never used healthcare.gov or got any healthcare premium tax credits.
2. I've read that in Form 8962 you can allocate who the premium tax credits can apply to, so I would like to allocate 0% to my daughter (she never actually used that insurance at all that year) and have all of those premiums applied to my partner's tax return. Is that allowed/possible?

I hope this makes sense.

Thank you,

f404

[f404]

Based on my reading of the instructions for 2023 Form 8962: https://www.irs.gov/pub/irs-prior/i8962--2023.pdf

Page 17 - Allocation Situation 4. Other situations where a policy is shared between two tax families:

"...Under the rules in this section, you and the other taxpayer may agree on any allocation of the policy amounts between the two of you.  You may use the percentage you agreed on for every month for which this allocation rule applies, or you may agree on different percentages for different months."

"...Policy amounts allocated 100%. If 100% of the policy amounts are allocated to you, check “Yes” on line 9 and complete Part IV by entering 100 in the appropriate box(es) for your allocation percentage. If 0% of the policy amounts are allocated to you, complete Part IV by entering -0- in the appropriate box(es) for your allocation percentage"

And Example 1 on page 18 seems to fit my situation, except we were never married in the first place..

Any thoughts/advice on these questions:

1. How do I fill out Form 8962 in Turbotax for my dependent daughter who's listed in my partner's 1095-A? I do not have a 1095-A for me because I never used healthcare.gov or got any healthcare premium tax credits.
2. I've read that in Form 8962 you can allocate who the premium tax credits can apply to, so I would like to allocate 0% to my daughter (she never actually used that insurance at all that year) and have all of those premiums applied to my partner's tax return. Is that allowed/possible?