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04-08-2018 09:37 PM
04-08-2018 11:21 PM
By claiming your mother as a dependent you're saying you're providing over half of her support which will include taking responsibility for helping pay for her health insurance. That being the case your income is considered when determining the premium tax credits she's eligible to receive. It sounds like with the increase in income being used to calculate the credits, she received more in APTC (advance premium tax credit) than she was eligible for and you're having to pay that amount back.
So the answer to the question you asked: "Can she file Her own return and mark that she can be claimed as a dependent and put 1095 a on her own return? " is No. The dependency exemption and the 1095-A form are a package deal.
You'll need to decide if the benefit you receive from claiming her as your dependent is more than the $600 APTC that you're going to have to repay. The alternative would be to have her file and claim her own dependency exemption so she won't have to pay back the APTC, but you'll lose the benefit of her exemption.