Certifications of Eligibility can be used if the ALE meets the eligibility requirements and is using one or more of the offer methods. The Certifications of Eligibility are as follows:
Box A, Qualifying Offer Method: Check this box if code 1A was entered on line 14 for any of the employer’s 1095-C forms. Checking this box indicates that there was a Qualifying Offer (1A) made to at least one full-time employee for all months during the year for which the employee was a full-time employee.
Box D, 98% Offer Method: Check this box if the employer can certify they offered affordable health coverage to at least 98% of its full-time employees that provided minimum value and offered minimum essential coverage to those employee's dependents. If this box is checked, the “Full Time Employee Count for ALE Member” column in Part III of the 1094-C is not required.
Check all that are applicable. If no Certification of Eligibility applies, leave line 22 of the 1094-C blank.