Thank you for your reply. Is it allowable to allocate 100% to my client? There were four covered individuals: the father and three children. The father is claiming two of the children as dependents but not my client. The father has exceeded the income limit and will have to repay all of the credit except what is allocated to my client.  I didn't know about the 1095-A existing and have already filed her return.  The IRS sent a letter and now they want a copy of the Form 8962 and the 1095-A.  So I'm wondering if they'll accept an allocation of more than 25%.