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@PA-EA wrote:

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."

 

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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.