How to report information in Line 14 of Form 1095-C?
351 views |Last modified 6/9/2023 1:13:38 AM EST | Added by TaxBandits Team
Line 14 of Form 1095-C describes the details of the coverage offered to that employee throughout the calendar year.
Listed below are the codes you can choose to enter in line 14 of Form 1095-C.
|
Line 14 Codes |
Code Description |
|---|---|
| 1A | Minimum essential coverage providing minimum value offered to you with an employee-required contribution for self-only coverage equal to or less than 9.5% (as adjusted) of the 48 contiguous states single federal poverty line and minimum essential coverage offered to your spouse and dependent(s) (referred to here as a Qualifying Offer). This code may be used to report for specific months for which a qualifying Offer was made, even if you did not receive a Qualifying Offer for all 12 months of the calendar year. For information on the adjustment of the 9.5%, visit IRS.gov. |
| 1B | Minimum essential coverage providing minimum value offered to you and minimum essential coverage NOT offered to your spouse or dependent(s). |
| 1C | Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your dependent(s) but NOT your spouse. |
| 1D | Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your spouse but NOT your dependent(s). |
| 1E | Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your dependent(s) and spouse. |
| 1F | Minimum essential coverage NOT providing minimum value offered to you, or you and your spouse or dependent(s), or you, your spouse, and dependent(s). |
| 1G | You were NOT a full-time employee for any month of the calendar year but were enrolled in self-insured employer-sponsored coverage for one or more months of the calendar year. This code will be entered in the All 12 Months box or in the separate monthly boxes for all 12 calendar months on line 14. |
| 1H | No offer of coverage (you were NOT offered any health coverage, or you were offered coverage that is NOT minimum essential coverage). |
| 1I | Reserved for future use |
| 1J | Minimum essential coverage providing minimum value offered to you; minimum essential coverage conditionally offered to your spouse; and minimum essential coverage NOT offered to your dependent(s). |
| 1K | Minimum essential coverage providing minimum value offered to you; minimum essential coverage conditionally offered to your spouse; and minimum essential coverage offered to your dependent(s). |
| 1L | Individual coverage health reimbursement arrangement (HRA) offered to you only with affordability determined using the employee’s primary residence ZIP code. |
| 1M | Individual coverage HRA offered to you and dependent(s) (not spouse) with affordability determined by using the employee’s primary residence ZIP code. |
| 1N | Individual coverage HRA offered to you, spouse, and dependent(s) with affordability determined using the employee’s primary residence ZIP code. |
| 1O | Individual coverage HRA offered to you only using the employee’s primary employment site ZIP code affordability safe harbor. |
| 1P | Individual coverage HRA offered to you and dependent(s) (not spouse) using the employee’s primary employment site ZIP code affordability safe harbor. |
| 1Q | Individual coverage HRA offered to you, spouse, and dependent(s) using the employee’s primary employment site ZIP code affordability safe harbor. |
| 1R | Individual coverage HRA that is NOT affordable offered to you; 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 |
| 1T | Individual coverage HRA offered to an employee and spouse (no dependents) with affordability determined using the employee’s primary residence ZIP code. |
| 1U | Individual coverage HRA offered to employee and spouse (no dependents) using employee’s primary employment site ZIP code affordability safe harbor |
Please note that line 14 codes do NOT indicate whether the employee chooses to enroll in the offered coverage or not; instead, the codes indicate only what coverage was offered to that employee.
To better understand this, let’s take a scenario. An employee was hired on April 1st, and having completed the waiting period on June 31st, the employee chose to enroll himself and his spouse and children in the Minimum Essential Coverage, providing minimum value effective July 1st. Here’s how you can report the information in Line 14 of Form 1095-C.
Use Code 1H (No Offer of Coverage) from January to June, describing that the employee was not employed/not eligible for coverage. Use Code 1E from the following months (July-December) describing that the employee was eligible for coverage & MEC coverage providing MV was offered to the employee, spouse & dependents.
If you’re not sure how to report information in Line 14 of Form 1095-C, contact our Sister Product ACAwise, a cloud-based ACA reporting solution that takes care of everything on your behalf and helps you stay ACA compliant.
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