Overview

Updated 06/04/2021

Avionte Logic for Populating 1095-C Report: 

New in 2020

IRS Codes

Line 14 Codes: 

• 1A. Qualifying Offer: Minimum essential coverage providing
  minimum value offered to full-time employee with Employee
  Required Contribution equal to or less than 9.5% (as adjusted)
  of mainland single federal poverty line and at least minimum
  essential coverage offered to spouse and dependent(s)
• 1B. Minimum essential coverage providing minimum value
  offered to employee only.
• 1C. Minimum essential coverage providing minimum value
  offered to employee and at least minimum essential coverage
  offered to dependent(s) (not spouse).
• 1D. Minimum essential coverage providing minimum value
  offered to employee and at least minimum essential coverage
  offered to spouse (not dependent(s)). Do not use code 1D if the
  coverage for the spouse was offered conditionally. Instead, use
  code 1J.
• 1E. Minimum essential coverage providing minimum value
  offered to employee and at least minimum essential coverage
  offered to dependent(s) and spouse. Do not use code 1E if the
  coverage for the spouse was offered conditionally. Instead, use
  code 1K.
• 1F. Minimum essential coverage NOT providing minimum
  value offered to employee; employee and spouse or
  dependent(s); or employee, spouse, and dependents.
• 1G. Offer of coverage for at least one month of the calendar
  year to an individual who was not an employee for any month of
  the calendar year or to an employee who was not a full-time
  employee for any month of the calendar year (which may include
  one or more months in which the individual was not an
  employee) and who enrolled in self-insured coverage for one or
  more months of the calendar year.
• 1H. No offer of coverage (employee not offered any health
  coverage or employee offered coverage that is not minimum
  essential coverage, which may include one or more months in which the individual was not an employee). 
• 1I. Reserved for future use.
• 1J. Minimum essential coverage providing minimum value
  offered to employee and at least minimum essential coverage
  conditionally offered to spouse; minimum essential coverage not
  offered to dependent(s).
• 1K. Minimum essential coverage providing minimum value
  offered to employee; at least minimum essential coverage
  offered to dependents; and at least minimum essential coverage
  conditionally offered to spouse.
• 1L. Individual coverage HRA offered to employee only with
  affordability determined by using employee’s primary residence
  location ZIP code.
• 1M. Individual coverage HRA offered to employee and
  dependent(s) (not spouse) with affordability determined by using
  employee’s primary residence location ZIP code.
• 1N. Individual coverage HRA offered to employee, spouse,
  and dependent(s) with affordability determined by using
  employee’s primary residence location ZIP code.
• 1O. Individual coverage HRA offered to employees only using
  the employee’s primary employment site ZIP code affordability
  safe harbor.
• 1P. Individual coverage HRA offered to employee and
  dependent(s) (not spouse) using the employee’s primary
  employment site ZIP code affordability safe harbor.
• 1Q. Individual coverage HRA offered to employee, spouse,
  and dependent(s) using employee’s primary employment site
  ZIP code affordability safe harbor.
• 1R. Individual coverage HRA that is NOT affordable offered to
  employee; employee and spouse, or dependent(s); or
  employee, spouse and dependents.
• 1S. Individual coverage HRA offered to an individual who was
  not a full-time employee.
  
  

Line 16 Codes: 

• 2A. Employee not employed during the month. Enter code 2A
  if the employee was not employed on any day of the calendar
  month. Do not use code 2A for a month if the individual was an
  employee of the ALE Member on any day of the calendar month.
  Do not use code 2A for the month during which an employee
  terminates employment with the ALE Member.
• 2B. Employee not a full-time employee. Enter code 2B if the
  employee is not a full-time employee for the month and did not
  enroll in minimum essential coverage, if offered for the month.
  Enter code 2B also if the employee is a full-time employee for
  the month and whose offer of coverage (or coverage if the
  employee was enrolled) ended before the last day of the month
  solely because the employee terminated employment during the
  month (so that the offer of coverage or coverage would have
  continued if the employee had not terminated employment
  during the month).
• 2C. Employee enrolled in health coverage offered. Enter code
  2C for any month in which the employee enrolled for each day of
  the month in health coverage offered by the ALE Member,
  regardless of whether any other code in Code Series 2 might
  also apply (for example, the code for a section 4980H
  affordability safe harbor) except as provided below. Do not enter
  code 2C on line 16 for any month in which the multiemployer
  interim rule relief applies (enter code 2E). Do not enter code 2C
  on line 16 if code 1G is entered on line 14. Do not enter code 2C
  on line 16 for any month in which a terminated employee is
  enrolled in COBRA continuation coverage or other
  post-employment coverage (enter code 2A). Do not enter code
  2C on line 16 for any month in which the employee enrolled in
  coverage that was not minimum essential coverage.
• 2D. Employee in a section 4980H(b) Limited
  Non-Assessment Period. Enter code 2D for any month during
  which an employee is in a section 4980H(b) Limited
  Non-Assessment Period. If an employee is in an initial
  measurement period, enter code 2D (employee in a section
  4980H(b) Limited Non-Assessment Period) for the month, and
  not code 2B (employee not a full-time employee). For an
  employee in a section 4980H(b) Limited Non-Assessment
  Period for whom the ALE Member is also eligible for the
  multiemployer interim rule relief for the month, enter code 2E
  (multiemployer interim rule relief) and not code 2D (employee in
  a section 4980H(b) Limited Non-Assessment Period).
• 2E. Multiemployer interim rule relief. Enter code 2E for any
  month for which the multiemployer arrangement interim
  guidance applies for that employee, regardless of whether any
  other code in Code Series 2 (including code 2C) might also
  apply. This relief is described under Offer of Health Coverage in
  the Definitions section of these instructions.
  Note. Although ALE Members may use the section 4980H
  affordability safe harbors to determine affordability for purposes
  of the multiemployer arrangement interim guidance, an ALE
  Member eligible for the relief provided in the multiemployer
  arrangement interim guidance for a month for an employee
  should enter code 2E (multiemployer interim rule relief), and not
  code 2F, 2G, or 2H (codes for section 4980H affordability safe
  harbors).
• 2F. Section 4980H affordability Form W-2 safe harbor. Enter
  code 2F if the ALE Member used the section 4980H Form W-2
  safe harbor to determine affordability for purposes of section
  4980H(b) for this employee for the year. If an ALE Member uses
  this safe harbor for an employee, it must be used for all months
  of the calendar year for which the employee is offered health
  coverage.
• 2G. Section 4980H affordability federal poverty line safe
  harbor. Enter code 2G if the ALE Member used the section
  4980H federal poverty line safe harbor to determine affordability
  for purposes of section 4980H(b) for this employee for any
  month(s).
• 2H. Section 4980H affordability rate of pay safe harbor. Enter
  code 2H if the ALE Member used the section 4980H rate of pay
  safe harbor to determine affordability for purposes of section
  4980H(b) for this employee for any month(s).

Back to Top