How do you do a policy allocation for a nondependant son who is below poverty level

[mstrouth42]

My nondependent son is included on my 1095-A.  He had always qualified as my dependent until 2018 when he had a summer job. I expected him to be my dependent when I applied for the insurance.  .

He earned too much for me claim him as a dependent, but not enough to be above the federal poverty level. He is a college student under 24, but he provided more than half his support.

Can I allocate 100% of the 1095-A amounts to my return and 0% to his return?  Or do I allocate the amounts to him based on the premiums amount for his insurance? If I do allocate based on his premium for his insurance, is the most that he will have to repay be $300.

[Coleen3 · Accepted solution]

You can do it any way you like as long as the percentages on both returns add up to 100%.