I purchased health insurance for my mother from the health insurance marketplace. She is not a member of my tax household. Am I required to complete form 8962?

[Vanessa A]

No, if she is not a member of your tax household and you do not claim her as a dependent on your return, then you would not include form 8962 with your return.  Instead, she will need to file a return and include form 8962 on her return if she received any Advanced Premium Tax Credit or if she wants to claim the Premium Tax Credit.  

If you or her paid the premiums in full for her policy and do not want to claim the Premium Tax Credit, then she would not need to file a return just for the Marketplace insurance.  You only have to include the form if you are trying to claim the Premium Tax Credit