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IRS Form 1095 C Codes Explained

Estimated reading time: 14 min

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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