If you have a shared marketplace policy with someone that is not on your tax return, you will select the box that says I shared this policy with another tax payer.
Depending on your situation, you may be able to agree to claim any amount from 0% to 100% as long as the total equals 100%. According to Form 8962 instructions, this applies to Situation 1 taxpayers who are divorced or legally separated and Situation 4 who believed they would be part of the tax family when coverage was applied for. This would apply to individuals such as dependents who are no longer dependents, but when the policy was issued the parents did tell the Marketplace that they would be claimed as dependents so they received the premium tax credit on their behalf.
If you are married filing a separate return from your spouse that you live with, then you would need to allocate 50% to each spouse.
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