1095-C code 1A AND 1095-A

I have a client that has a 2018 form 1095-C box 14 Code of 1A for all year. This means they had a qualified offer of affordable health insurance all year (if I understand the form correctly). This also means they were not eligible for any premium tax credit in 2018 (if I understand the form correctly). This same taxpayer has a 2018 form 1095-A showing coverage all year at the OK marketplace with $304 monthly advance payments of premium tax credits totaling $3648.

1. Do I understand correctly that this taxpayer did not qualify for the premium tax credits because she has a 1095-C with a code of 1A in box 14 for all year?

2. If so, Is it my responsibility as the tax preparer to disallow the premium tax credits and add them back to the amount of taxes she owes.

3. What if the client did not bring me the 1095-C in the first place.

4. What if she is filing jointly with her husband who also has a 1095-C with box 14 code 1A for all year. Wouldn't that alone disqualify her for premium tax credits regardless of any other forms?

Thanks for the help.

First, confirm with the employee that they were offered and (likely) waived coverage with their employer.
If not, they need to request the 1095-C be corrected.

If all the forms are correct, as filed. They are not eligible for a PTC.

Thank you for your reply.

Is a taxpayer ineligible for premium tax credits if either one of a couple filing MFJ has a 1095-C with a code of 1A for all year?

Not necessarily.
It depends if the offer from the employer was for just the employee or to the employee's family as well.

I thought the code 1A in box 14 of a 1095-C indicated the affordable insurance was offered for both the employee and spouse? If the spouse was not included in the qualified offer, there would be a different code, such as 1B.

I thought the code 1A in box 14 of a 1095-C indicated the affordable insurance was offered for both the employee and spouse? If the spouse was not included in the qualified offer, there would be a different code, such as 1B.

Just double checked the instructions and you are correct.

I'm still wondering if it is my responsibility, as the tax preparer, to disallow the premium credits. The taxpayer already has to repay more than 1/2 of them for underestimating her household income. However, because I don't really understand the 1095C and it's ramifications, I don't know if I MUST, by law, disallow ALL the premium tax credits.

If you don't, or at the very least start the conversation, the taxpayer will likely get a notice from the IRS that they have to payback the PTC. That's not going to speak well of the return you've prepared.