Here is my predicament:

Divorced taxpayer has a pre-teen son, who lives with her and is properly taken as a dependent on the 1040.  Taxpayer gets her insurance through the Exchange, and received a Form 1095-A listing only herself as a covered individual.  Son is covered elsewhere for insurance.

Because of an increase in pay and extra hours worked, taxpayer needs to repay the Premium Credit given to her.  On line 1 of Form 8962, ProSeries lists the family size as "2", even though only 1 individual is covered through the Exchange.  Because of this, the Repayment amount is listed as $3,000, instead of the $1,500 repayment limit.  (Taxpayer is below 401% of poverty level.)

I called the IRS about this and they agreed that the repayment amount should be $1,500 instead of $3,000, since only one household member is on the Exchange.  (Yes, I was VERY surprised to reach a person at the IRS on the phone, and that they were able to give a complete answer!!)

What do I need to do to get Form 8962 to calculate the penalty for only one individual and not 2??

Thanks for your assistance

Michael Gilligan