I think what I am reading from you is starting to vseem logical. This statement is in 1.36-4(a)(1)(ii)(1) "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."
Only one in the HEALTH PLAN. I read that as saying they are the only "covered" person on the 1095-A. You can't allocate to different tax returns if there is only one "covered" person in the health plan. I don't read that as saying the only one on the health plan on the other tax return.