If mother of my son enrolled herself and said son for marketplace coverage but did not include me. Does it count as a shared policy?

[Stacioog]

What count as a shared marketplace policy?

[MindyB]

A shared Marketplace policy is when there is more than one "tax family" on the same policy.  If your son's mother claims your son as a dependent, then the policy is not shared.  She will report the 1095-A on her tax return, and you will not report the 1095-A.  

However, if you claim your son as a dependent, and your son's mother files a separate tax return, then it's a shared policy.  If the latter scenario is the case, you will decide upon allocation percentages to figure the Premium Tax Credit. You can allocate in any way you would like, as long as the percentages sum to 100%.  If you can not decide, then the default is to split the plan by the number of participants, so 50/50.

[Stacioog]

What if the mother is not filing taxes this year?

[Vanessa A]

If she has insurance through the Marketplace, she does have to file a return. 

Are you married, divorced, living together, filing a joint return?  Who is claiming your son?

If you are married and filing a joint return, then NO, you would not list this as a shared policy, it would just be a regular policy covering the people on your return.

If you are divorced, separated or filing separately and you are claiming your son, then yes, you would list this as a shared policy.  Then you would allocate the percentages however you agree using 0%-100% on your return with her including the other percentage on her return.  If you cannot agree, then as stated above, you would have to divide it 50/50.

If you are divorced, separated or filing separately and you are NOT claiming your son, then no, you would not list this as a shared policy.