Accurate 1095-C forms: A Primer The mandated IRS requirements are met through the Integrity Data ACA Solution for any ALE (Applicable Large Employer) that meets the 50 employee threshold. An ALE is, for a particular calendar year, any single employer, or group of employers treated as an Aggregated ALE Group, that employed an average of at least 50 full-time employees (including full-time equivalent employees) on business days during the preceding calendar year.

Truth is, the Affordable Care Act (ACA) reporting requirements are burdensome. Getting your 1095-Cs right can be stressful. Integrity Data’s compliance team, with guidance from the IRS, has put together this primer to help you ensure you have accurate 1095-C forms  for ACA reporting.

Form 1095-C Lines – Lines – Lines: What do they mean?

Line 14 – Offer of Coverage

Line 14 on the 1095-C form provides details of the health insurance coverage that was offered throughout the year, including:

  • Whether or not health insurance was offered.
  • The type of coverage that was offered.
  • The months in which coverage was offered.

The code on line 14 may vary as to the quality of t