If 1095-A is provided to a parent who covered two dependent children....but now one of the children will NOT be a dependent and will be filing a separate return.  I understand that there has to be a shared policy allocation.  But does the adult child need to include a 1095-A with their tax return as well as the 8962 Form? And if so, which name should be in Part I (Recipient)? The parent who received the 1095-A or the adult child?  Who should be listed in Part II - Covered Individuals? All that were covered under the policy or just the adult child taxpayer?