Support CenterForm 8962 How do I enter allocation amounts? - Shared policy allocation
According to the IRS instructions for form 8962, page 16
You will allocate between you and your former spouse the total enrollment premiums, the applicable SLCSP premium, and APTC for coverage under the plan during the months you were married. You will find these amounts on your Form(s) 1095-A, Part III, columns A, B, and C, respectively. You and your former spouse may agree to allocate any percentage (from zero percent to one hundred percent) of these amounts to one of you (with the remainder allocated to the other), but you must allocate all three amounts using the same percentage. If you do not agree on a percentage, you and your former spouse must allocate 50% of each of these amounts to you and 50% of each to your former spouse.
Policy amounts allocated 100%. If 100% of policy amounts are allocated to you, check Yes on line 9 and complete Part IV by entering 100 in the appropriate box(es) for your allocation percentage. If 0% of the policy amounts are allocated to you, complete Part IV by entering -0- in the appropriate box(es) for your allocation percentage.
Example:
Keith and Stephanie are married at the beginning of 2020 and have three children, Ben, Grace, and Max. In January, Keith enrolls Ben, Grace, and Max in a qualified health plan beginning in January. Keith and Stephanie divorce in July. The children become eligible for and enroll in government-sponsored health coverage and disenroll from the qualified health plan, effective August 1. According to Table 3, Keith and Stephanie follow the rules under Allocation Situation 1. Taxpayers divorced or legally separated in 2020
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