1095-A form with covered individual that does not qualify as a dependent?

since he got his own 1095-A and is not a dependent on your return, it is not reported on your return. he must file his own return and include it

if he was not included on your 1095-A, then nothing more needs to be done with regard to him on your return. 

If you paid for your non-dependent's insurance, you will still refer to him on your return.

• Do not add that son's 1095-A to your tax return.
• However, you will report that 1095-A as a shared policy. Under "Let us know if these situations apply to you***", you will see:
  • "TurboTax will ask you if "I shared this policy with another taxpayer who's not on my return".
  • When you check this box, you will be asked a series of questions. 
  • When asked for allocation percentages, answer 100****

When your non-dependent son does his return, he enters his own 1095-A. he will also indicate that he has a shared policy. He will need your Social Security number. He enters 0 (zero) as the percentage of this allocation.

For your dependent sons, add the 1095-A forms. Again, when asked, allocate 0% to your two dependent sons.

TurboTax fills out the 8962 based on your input; you never see it directly.

***This is from the desktop version of the product - the wording may vary for the Online product.

**** The allocation numbers are up to you - so long as the numbers add up to 100%, you can allocation the premiums and PTC any way you like. However, since, presumably you paid for the insurance, it's normal that the parent take 100% and the children take zero percent.