Form 8962

[krugbt]

I understand the Tax Family component of calculating the amount of Tax Credit allowed.  But because of the connection to Form 1095-A, I'm surprised that whether the tax payer is paying the health insurance or not does not come into play. To clarify: if divorced with one children, the person claiming the children deductions gets more out of the Tax Credit, whether that parent is paying the health insurance premium for the child or not. So, the payer of the health insurance premiums has no impact on the Tax Credit?

[ColeenD3]

There is no provision in the plan to account for who actually pays the premium. If you are on the plan, you can indicate that you will share a policy.

You can indicate that you shared the policy and prorate.  You can decide the proration amounts between you but the pro-rations must add up to 100%. You can also click on the blue link.  What percentage of the following policy amounts do you want to claim on your tax return? 

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Child/Children on another tax return

If you share a policy with someone who is claimed on another tax return (usually a child), you can take the number of people on your tax return who are covered on that plan and divide it by the total number of people on the plan. This would be your percentage of premiums, SLCSP, and advanced payment of the premium tax credit unless you agreed on a different number beforehand.