Form 8962

[Christian]

A client whose adult daughter is a college student and a dependent have each received a benefit form from the Virginia Healthcare Marketplace. The daughter is shown under her mother's policy although she has a separate policy number. The last time I encountered this problem I added the column figures together to report on a single Form 8962 and ,of course, reported the combined family income at the top of the form as well. Just checking to try and make sure this is still the correct procedure as I process very few of these.

[Christian]

I've had the opportunity to review my earlier work on this. The amounts reported on the mother's and daughter's individual forms in column A of the 1095-A are added and reported on Form 8962 in column A for each month. The amount reported in column B of Form 1095-A is the same on both the mother's and daugter's Form 1095-A and are entered on Form 8962 in column B and are .of course, not combined. The amounts reported in column C of Form 1095-A are combined and shown monthly in column C of Form 8962. The adjusted gross income of mother and daughter are entered on line 2a and 2b. What threw me off was that last year the Health Insurance Marketplace reported the mother and daughter on a single Form 1095-A and for reasons I do not comprehend changed the reporting for 2019.