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 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.

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