Form 1095-A

[Christian]

I have a couple who divorced last year. Before things went south they enrolled through the federal exchange in a health insurance policy which covered both of them. The husband has received Form 1095-A from the exchange showing the advanced premiums paid for by the government for both. I am filing his return and as there is no agreement as to allocation of advanced premiums have allocated 50% to each. If I read the form correctly I will need to divide the monthly figures provided by two thereby giving him one half of the premiums. This should then give me his refund or his amount owed. As this is likely my one and only client having this problem I would appreciate any input.

[mrichman333]

_{Did the wife work and did they split the premium?  Not sure if that makes a difference but I think it would}

[Christian]

He paid an additional monthly premium for both. She will be filing her own return but not through me. My only issue is if I am reading the division of the advanced premiums paid by the government for them. I am pretty sure I have it right but since this is likely going to be the only one of these I will see this year having additional input is a good idea.

[jklcpa]

The ex-spouses may agree to any allocation between the two of them, and must apply that same % split to all of the figures on the 1095-A.  If they can't agree on a split, then all the figures are divided 50% to each. It doesn't matter who worked or paid the premium if they can't agree, then it's a 50-50 split.

[Christian]

Thanks Judy. That's what I needed to confirm. I entered 50% of the reported amounts on Form 8962 and indicated on the second page an allocation of 50% under his social and 50% under hers. They are barely speaking soooooooooooooooooo.