How do I fill out Part IV of Form 8962 when my ex gf has decided she's going to claim our daughter?

[Nick4978]

I was expecting to claim my daughter this year so I had enrolled her in the marketplace and now I've found out that my ex girlfriend is going to claim her. The IRS is not letting her file her taxes electronically because it's saying she needs to file a form 8962 however, I've already filed my taxes with that form 8962 which (according to a tax specialist I spoke with) should have removed her from any PTC requirements. But I'm trying to find out if I filled it out wrong, or if the IRS just hasn't processed it yet?

I don't have her SSN nor does she have mine as we are not on good terms and currently going through a court fight but on form 8962, I checked YES to line 9 and in Part IV line 30, I put the policy number, the SSN of my DAUGHTER in section b and I put 1.00 in sections e, f and g. (I also filled out section c and d). Is that what I was supposed to do? It's confusing because it says "SSN of other taxpayer" and my 4 year old daughter isn't a "tax payer" and my ex girlfriend was never part of the 1095-A - only my daughter and I which is why the tax specialist told me to put in my daughter's SSN since she was the only other person enrolled in the ACA and on the 1095-A form. 

Is that the correct way to handle this? Should that remove her from the IRS database at some point and allow my ex to file her taxes? I was already charged the entire penalty for putting her on it at the beginning of the year and then removing her from it at the end so it seems like that should be "reconciled" and that nothing more has to be done once the IRS processes my return.

Does that sound correct?

Thanks for any and all help! 

[RaifH]

Yes, this sounds correct except the SSN. You would have wanted to enter your ex-girlfriend's SSN for that. 

Since you have allocated the entire policy to yourself, there is nothing left for your ex to allocate. However, the IRS has taken to automatically rejecting returns that contain a social security number that was reported as being on marketplace insurance if there is no Form 8962 attached. She should report the same Form 1095-A with you listed as the taxpayer with whom she is sharing, then allocating 0% to herself. This should allow her to electronically file. Otherwise, she will have to mail it in. 

It is possible that since you put your daughter's SSN on there, one or both of you may be getting a letter from the IRS. Since you allocated 100% to yourself, hopefully it will not delay the processing of your return.