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.