PA-EA
Level 2
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I guess I am questioning if we can actually allocate 100% of the premium and credits to a non dependent child using 1.36B-4(a)(1)(ii)(B)(2) as our basis or the 8962 instructions in light of my reading of 1.36B-4(a)(1)(ii)(B)(1). This seems to say that if you have a person who falls under 1.36B-3(h) guidance where the non dependent taxpayer child is included in the family policy that is not claiming any of the taxpayer depends other than himself then you need to use the allocations under 1.36B-3(h) and completely disregard all guidance under 1.36B-4(a)(1)(ii)(B) which means the information allowing for choosing the allocation would not be permissible. since items (1) & (2) providing for any allocation agreed upon by both taxpayers is under 1.36B-4(a)(1)(ii)(B). Again please explain why I am wrong because I do really prefer to be wrong as I may need to suggest some amended returns if I am not wrong.

"This paragraph (a)(1)(ii)(B) does not apply to amounts allocated under § 1.36B-3(h) (qualified health plan covering more than one family) or if the shifting enrollee or enrollees are the only individuals enrolled in the qualified health plan."

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