Yes, you will need this information for your return if you are claiming him as a dependent. He does not reconcile this on his return in this case. Please see this IRS website for more information: https://www.irs.gov/affordable-care-act/individuals-and-families/heres-what-you-need-to-do-with-your...
Basically, when you claim someone as a dependent, the IRS assumes that you are making sure that his health care needs are covered, since, if he cares for more than 50% of his own support (and health insurance is included in that support), he would not be a dependent.
Yes, you will need this information for your return if you are claiming him as a dependent. He does not reconcile this on his return in this case. Please see this IRS website for more information: https://www.irs.gov/affordable-care-act/individuals-and-families/heres-what-you-need-to-do-with-your...
Basically, when you claim someone as a dependent, the IRS assumes that you are making sure that his health care needs are covered, since, if he cares for more than 50% of his own support (and health insurance is included in that support), he would not be a dependent.