Although the law and regulations make this situation a bit questionable, YES, the IRS has been allowing that since the Premium Tax Credit in 2014.
But you might want to let the client know that it is possibly a "gray area", in case the IRS changes their mind on how they have been treating this situation.
Hi, I have a follow up question on this situation. I filed the taxes with 100% attributable to the daughter to get the maximum refund back and advised the client that this is a gray area. After I filed, the client received a 1095 C with 1A in line 14 for nov and dec and blanks on line 16 for the same months. I read the instructions and it appears that as long as they do not have a 2C on line 16, it does not affect the premium tax credit. Do I need to do anything further?