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Line 15:

Complete line 15 only if code 1B, 1C, 1D, 1E, 1J, or 1K is entered on line 14 either in the “All 12 Months” box or in any of the monthly boxes.  Code 1A will always be blank on line 15 and 16.

Enter the amount of the Employee Required Contribution, which is, generally, the employee share of the monthly cost for the lowest-cost self-only minimum essential coverage providing minimum value that is offered to the employee. For additional details on how to determine the Employee Required Contribution, see the Definitions section, later. Enter the amount including any cents.

If the employee is offered coverage but the Employee Required Contribution is zero, enter “0.00” (do not leave blank).

If the Employee Required Contribution was the same amount for all 12 calendar months, you may enter that monthly amount in the “All 12 Months” box and not complete the monthly boxes.

If the Employee Required Contribution was not the same for all 12 months (for instance, if an ALE Member has a non-calendar year plan and the employee share of the premium changes with the new plan year that starts in 2017), enter the amount in each calendar month for which the employee was offered minimum value coverage. See the definition of Employee Required Contribution in the Definitions section, for more information, including on how to determine the monthly required contribution from annual data.

Note.  For line 15, the amount entered might not be the amount the employee is paying for the coverage, for example, if the employee chose to enroll in more expensive coverage such as family coverage or if the employee is eligible for certain other healthcare arrangements.

For a summary of all 1095-C lines and codes, see KB 14-084 – IRS 1095 C Codes Explained.

Questions / Resources

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Last Review:      6/12/2022 – Revision: 2.0

Applies To:   ACA Compliance Solution

Categories:  Year End – 1095-C and Filing

Keywords:   Codes, Line 15


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