allocation questions for Premium Tax Credit

[starktax]

I have a client that receives a 1095-A for the entire family. The husband and wife lived apart the entire year and the wife files head of household with the children and the husband files married separately. The couple can agree on an allocation if I recommend it. Does the premium tax credit need to be allocated 50/50 or can a different percentage be used that would be agreed upon by both parties?

[TaxGuyBill]

It needs to be 50%/50%. See Allocation Situation #2 in the instructions.

https://www.irs.gov/pub/irs-pdf/i8962.pdf#page=15