1095-C Line 14, 15 & 16 Code Guide
Lines 14, 15, and 16 of Form 1095-C use short codes to describe coverage offers, employee contributions, and safe harbors. This guide explains each code and how the lines interact.
Line 14: Offer of Coverage (Series 1 Codes)
A code is required for every month. Use "All 12 Months" if the same code applies all year, or fill in each month individually.
| Code | Meaning |
|---|---|
| 1A | Qualifying Offer. MEC+MV offered to employee (affordable), MEC to spouse & dependents. |
| 1B | MEC+MV offered to employee only. Spouse and dependents excluded. |
| 1C | MEC+MV offered to employee & dependents (not spouse). |
| 1D | MEC+MV offered to employee & spouse (not dependents). Use 1J if spouse was conditionally offered. |
| 1E | MEC+MV offered to employee, MEC to spouse & dependents. Use 1K if spouse was conditionally offered. |
| 1F | MEC offered but not at Minimum Value. |
| 1G | Self-insured coverage for a non-employee or non-FTE (applies for entire year or not at all). |
| 1H | No offer of coverage. Employee not offered MEC, or was not an employee that month. |
| 1J | Conditional offer to spouse. MEC+MV to employee, MEC conditionally to spouse, not to dependents. |
| 1K | Conditional offer to spouse. MEC+MV to employee, MEC to dependents, MEC conditionally to spouse. |
ICHRA Codes (Individual Coverage HRA)
| Code | Meaning | ZIP Code (Line 17) |
|---|---|---|
| 1L | ICHRA offered to employee only | Employee residence ZIP |
| 1M | ICHRA to employee & dependents (not spouse) | Employee residence ZIP |
| 1N | ICHRA to employee, spouse & dependents | Employee residence ZIP |
| 1O | ICHRA to employee only (work location safe harbor) | Work location ZIP |
| 1P | ICHRA to employee & dependents (work location) | Work location ZIP |
| 1Q | ICHRA to employee, spouse & dependents (work location) | Work location ZIP |
| 1R | ICHRA offered but not affordable | n/a |
| 1S | ICHRA offered to non-FTE | n/a |
| 1T | ICHRA to employee & spouse (not dependents) | Employee residence ZIP |
| 1U | ICHRA to employee & spouse (work location) | Work location ZIP |
Line 15: Employee Required Contribution
Enter the employee's monthly share of the lowest-cost, self-only plan offered.
Leave blank when Line 14 uses: 1A, 1F, 1G, 1H, 1R, or 1S.
Line 16: Safe Harbor Codes (Series 2)
Optional but strongly recommended. Completing this line can significantly reduce your tax liability.
| Code | Meaning |
|---|---|
| 2A | Employee was not employed during the month. |
| 2B | Employee was not a full-time employee during the month. |
| 2C | Employee enrolled in coverage for the month. |
| 2D | Employee was in a Limited Non-Assessment Period (waiting period, new hire, etc.). |
| 2E | Multiemployer interim rule relief applies. |
| 2F | Affordable based on W-2 safe harbor. |
| 2G | Affordable based on Federal Poverty Line safe harbor. |
| 2H | Affordable based on Rate of Pay safe harbor. |
How the Lines Work Together
- If Line 14 = 1A: Leave Lines 15 and 16 blank (qualifying offer covers everything)
- If Line 14 = 1H: Leave Line 15 blank; use Line 16 to explain why (2A, 2B, or 2D)
- If Line 14 = 1E and employee enrolled: Line 15 = cost amount, Line 16 = 2C
- If Line 14 = 1E and employee waived: Line 15 = cost amount, Line 16 = blank or affordability safe harbor (2F/2G/2H)
For worked examples, see 1095-C Coverage Scenarios with Examples.
Resources
Source: Form 1095-C Codes Guidance, Master Code Series 1 & 2 (blog.boomtax.com)