Form 1095-A - Shared Allocation Policy of Zero (0)
1

You may need to allocate amounts of the Form 1095-A,  to another individual at zero percent.

Per the Form 8962 Instructions, Premium Tax Credit (PTC), page 6:

Line 1

Enter on line 1 your tax family size.

Determine the number of individuals in your tax family using your tax return. Your tax family generally includes you, your spouse if you are filing a joint return, and your dependents. If you checked the “Someone can claim you as a dependent” box, or if you’re filing jointly and you checked the “Someone can claim your spouse as a dependent” box on your tax return, you or your spouse are not included in the tax family size calculation for purposes of Form 8962, line 1.

Note. If an individual in your tax family was enrolled in a policy with an individual in another tax family and you are not taking the PTC, the taxpayer who is claiming the individual not in your tax family may agree to reconcile all APTC paid for the policy. See the instructions for line 9 and Part IV, later, for more information about this rule. If you and the other taxpayer agree that he or she will reconcile all APTC paid and you are not taking the PTC, enter -0- on line 1. Then check the “Yes” box on line 9 and follow the instructions for Line 9 and Part IV. (Specifically, in the instructions for Part IV, see Policy amounts allocated 100% in either Allocation Situation 1. Taxpayers divorced or legally separated in 2019 or Allocation Situation 4. Other situations where a policy is shared between two tax families)


(page 10):

Allocating policy amounts. You need to allocate policy amounts (enrollment premiums, SLCSP premiums, and/or APTC) on a Form 1095-A between your tax family and another tax family if:

  1. The policy covered at least one individual in your tax family and at least one individual in another tax family, and
  2. Either:
    1. You received a Form 1095-A for the policy that does not accurately represent the members of your tax family who were enrolled in the policy (meaning that it either lists someone who is not in your tax family or does not list a member of your tax family who was enrolled in the policy), or
    2. The other tax family received a Form 1095-A for the policy that includes a member of your tax family.

In the TaxAct Program, if you require zero allocation you must check the box indicating this.

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click the menu icon in the upper left-hand corner, then select Federal
  2. Click on Health Insurance in the Federal Quick Q&A Topics menu
  3. Click on Premium tax credit
  4. Click continue until you reach the screen Health Insurance - PTC - Form 1095-A, then select +Add Form 1095-A to create a new form or click Review to review a form already created
  5. On the screen Health Insurance - PTC - Allocation of Policy Amounts select Yes
  6. Enter the appropriate information, on the screen Health Insurance - PTC - Allocation of Policy Amounts, check the box Check if percentage is zero