My client filed a 2018 return with his wife and she got a premium tax credit and filed form 8962 on their joint return.  The wife passed away in August of 2019 after being diagnosed with cancer in March, 2019.

My client is now filing single because that is what he is on 12/31/19.  I know you are suppose to file the health insurance marketplace statement one year after you use it.

What should my client do since he is single?