Let’s break down each of the possible codes for the 1095-C Transmittal Form, there are nearly 50 combinations of them. There are three different types of codes for each month of the calendar year: Line 14, Line 15, and Line 16. If for any line, the appropriate response is the same for all 12 months of the year, employers can select the “All 12 Months” box to respond rather than duplicating their response each month.
⦁ Line 14
⦁ Sometimes referred to as “1 Series Codes”
⦁ This is effectively where employers list what happened each month
⦁ ie: Was the employee offered coverage?
⦁ 1A Qualified Offer, MEC + MV to EE, MEC to Dependent & Spouse (gold plated plan)
⦁ 1B MEC + MV to Employee only
⦁ 1C MEC + MV to Employee and at least MEC to Dependent (child)
⦁ 1D MEC + MV to Employee and at least MEC to Spouse
⦁ 1E Offer MEC + MV to EE, MEC to Dependent & Spouse
⦁ 1F Failure, Offer only MEC to employee
⦁ 1G Offer of coverage to an employee who was Not Full Time
⦁ 1H No offer of coverage
⦁ 1I Reserved (2016)
⦁ 1J MEC + MV to Employee and at least MEC conditionally offered to spouse
⦁ 1K MEC + MV to Employee and at least MEC conditionally offered to spouse + dependents
*Conditionally – An offer of coverage that is subject to one or more reasonable, objective conditions (ie: an offer to cover an employee’s spouse only if the spouse is not eligible for coverage under Medicare or a group health plan sponsored by another employer)
⦁ Line 15
⦁ This line is required when 1B, 1C, 1D, 1E, 1J, or 1K is selected for Line 14
⦁ This line must be left blank if 1A, 1F, 1G, 1H, or 1I are selected for Line 14
⦁ If used, employers list the employee’s MV cost or contribution for the month
⦁ If the cost to the employee is $0.00, list this rather than leaving blank
⦁ Line 16
⦁ Sometimes referred to as “2 Series Codes”
⦁ This is where employers can list an excuse or reason further explaining the Line 14 response
⦁ ie: Why did the employee not enroll in coverage?
⦁ 2A Not Employed during the month
⦁ 2B Not a Full Time Employee during the month
⦁ 2C Employee enrolled in coverage offered, acts as a trump card
⦁ 2D Limited Non-Assessment Period
⦁ 2E Employer contributes to Multi-Employer Fund
⦁ 2F W2 Safe Harbor
⦁ 2G IFPL Safe Harbor
⦁ 2H Rate of Pay Safe Harbor
⦁ 2I Reserved (2016)