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IRS Form 1095 C Codes Explained


Form 1095-C Codes Cheat Sheet

It’s easy to get lost in all those lines and codes on the Form 1095-C. Below you’ll find a summary of Lines 14-17 and Part III, some 1095-C examples, and some deeper explanation on the difference between Lines 14 and 16. Use the links below to quickly navigate throughout this article about Form 1095-C codes.

1095-C forms explained

Line 14: Offer of Coverage

Line 14 on the 1095-C form provides details of the coverage that was offered throughout the year.

The code on line 14 may vary as to the quality of the coverage offering. A line 14 response is reported for each month of the year. Also, line 14 codes do not indicate what coverage the employee enrolled in, instead the codes indicate what coverage was offered to the employee. You can use a code that indicates coverage if the employee was offered coverage for every day of the month. If the offer of coverage was not good for every day of the month, 1H will be applicable. The two most popular Codes for line 14 when coverage is offered are 1A and 1E.

*Line 14 does NOT indicate whether coverage was accepted. That information is reported in Line 16.

form 1095-c line 14 offer of coverage codes

**In the above example, the employee had the same coverage available for the entire year, so the response is listed only once, at the top of the column. If the available coverage changed during the year, a separate response would be entered for each month.

* Please review this KB article for detailed descriptions of each line 14 code.

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Line 15: Employee Required Contribution

Line 15 provides the amount of the employee required monthly contribution. The amount listed on line 15 may not be reflective of the medical plan cost that the employee actually enrolled in. This amount should represent the cost for the lowest-cost, self-only coverage offered to that employee.

form 1095-c line 15 employee required contribution codes

Line 15 should only be populated if line 14 has a code of 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P or 1Q on line 14. If one these codes is listed in the “All 12 Months” column on line 14, there should also be a line 15 entry for all 12 months. If line 14 does not have one of these codes for any given month(s), line 15 should be left blank for that month.

*Please review this KB article for additional details on line 15 ACA Form 1095-C Codes.

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Line 16: Eligibility

Line 16 provides information about the employees’ eligibility for health coverage and the coverage status for each month of the calendar year. Similar to line 14, a coverage code can only be used if the employee was actually enrolled for every day of the month. Otherwise, a different code will need to be used.

form 1095-c line 16 safe harbor codes