Avionte Logic for Populating 1095-C Report:
Line | Code | Logic |
14 | 1A-1S |
|
14 | 1G |
|
14 | 1H |
|
15 | $ |
|
16 | 2A |
|
16 | 2B |
AND
|
16 | 2C |
|
16 | 2D |
|
16 | 2F, 2G, 2H, Blank |
|
New in 2020
Age |
|
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).