Line 14 on the 1095-C is for the offer of coverage. Enter the appropriate code in the All 12 Months box if the same code applies to the entire calendar year. Or, if the offer of coverage changed during the year, enter the appropriate code in each of the individual monthly boxes. Line 14 cannot be left blank; a valid code must be entered in either the All 12 Months box or each of the individual monthly boxes.
To determine what code to enter for line 14, review each of the options below and select the one(s) that best fit the employee's situation. Select the code that best describes the offer of coverage that was given to the employee. It does not necessarily need to match what coverage option the employee selected to enroll in.
An example:
- An employer offers a choice between single and family coverage (covering self, spouse, and dependents). Both options offered minimum essential coverage and contained minimum value. The employee selects to enroll in single-only coverage. However, because the employer offered the option for family (self, spouse, and dependents), this code would be entered in the appropriate box on line 14.
Line 14 Codes, as defined by the IRS 1095-C instructions:
- 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 the 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) but not spouse.
- 1D - Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse but 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 spouse and dependent(s). 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 to employee; employee and spouse or dependent(s); or employee, spouse, and dependent(s).
- 1G - Offer of coverage for at least one month of the calendar year 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. Note: Code 1G applies for the entire year or not at all.
- 1H - No offer of coverage.
- 1J - Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage conditionally offered to spouse.
- IK - 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.
For additional information on the line 14 codes and when to use each, please view the IRS instructions for the 1095-C.