Can anyone provide some concrete guidance on how to allocate the percentage of the advanced payment of premium tax credit on a shared policy. Mom received the Form 1095-A. Her income created a complete repayment of the credit. The daughter turned 26 in 2019 and did not live with Mom (she lived part-time with a sister and a boyfriend) and also did not work so she does not have a tax return filing requirement. The way I read the instructions, I can allocate using any percentage that I want to. If this is true, then to avoid the repayment, I could allocate 0 to my client. That does not seem reasonable. If I do any allocating, what if anything needs to be filed for the daughter.

Thank you in advance for any assistance or guidance provided.