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How do I complete line 14 on the 1095-C form?

Views: 1801 Created: 2016-07-28 11:47 Last Updated: 2017-12-20 17:37

SYMPTOM

How do I complete line 14 on the 1095-C form?

RESOLUTION

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 contribution for self-only coverage equal to or less than 9.5% 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).
  • 1E - Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse and dependent(s).
  • 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 to 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.
  • 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.

For additional information on the line 14 codes and when to use each, please view the IRS instructions for the 1095-C.

APPLIES TO

  • Current version of Yearli