Father and Mother going thru divorce, they have been filing separate tax returns 2015 and 2016. Father taking the son and mother taking the daughter as dependent.  Father bought Covered CA Health Insurance for himself and 2 kids and he qualified for Premium Tax Credit. Father has a lot less income.  I noticed he is getting about $8K PTC refunded and that is due to household of 3 but in reality he should only be household of 2.  

Question 1: Do I try to split the 1095-A and take only 2/3 for Father's tax return?  I don't need to actually figure out the premium split between each person (father more expensive than children).   

Question 2: Then in Mother's tax return, enter the 1095-A for 1/3? I am not sure how this part will work yet because her name is not in the 1095-A. Mother's income is too high for her to get Premium Tax Credit.  

Father is covering insurance for both children because he is worried Mother will drop the ball and forget to have insurance for the daughter. I am doing both tax returns at this time and hoping to retire from doing Mothers after 2017.