Thanks for your response. That was how I read it too. My client, decided to take the 100% towards his return though I don't think that is best. Though without having seen his daughter's income for '21 I cannot say for certain.

His income is too high for SEHI using the 1095-A. He wouldn't be getting it even if we put it all to his adult daughter, but it would reduce his tax bill considerably as the repay is 60% of his tax bill for 2021.