How do I complete line 16 on the 1095-C form?

Line 16 on the 1095-C is for the Applicable Section 4980H Safe Harbor.  It is in the best interest of the employer to enter a valid code in line 16, if applicable, to minimize any contact from the IRS.  Enter the appropriate code in the All 12 Months box if the same code applies to the entire calendar year.  Or, if the applicable section 4980H safe harbor changed during the year, enter the appropriate code in each of the individual monthly boxes.

To determine what code to enter for line 16, review each of the options below and select the one(s) that best fit the situation.

Line 16 Codes, as defined by the IRS 1095-C instructions:

  • 2A - Employee was not employed during the month.
  • 2B - Employee is not a full-time employee.
  • 2C - Employee enrolled in the coverage offered.
  • 2D - Employee is in a section 4980H limited non-assessment period.
  • 2E - Multiemployer interim rule relief.
  • 2F - Section 4980H affordability Form W-2 safe harbor.
  • 2G - Section 4980H affordability federal poverty line safe harbor.
  • 2H - Section 4980H affordability rate of pay safe harbor.

For additional information on the line 16 codes and when to use each, please view the IRS instructions for the 1095-C. 

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