Taxpayer's Obamacare policy includes his daughter on it. Last year, his daughter started working and I know her income has to be included in order to calculate the premium tax credit on the tax return.
If I have remember correctly, they can choose whether the Form 1095-A is to be reported in the parent's tax return or to be reported in the daughter's tax return. And they can make the decision based on which way is more beneficial to them tax-wise. Is my memory correct?