How do I report an employee who has waived or otherwise declined an offer of coverage?

The new ACA regulations state that an employer must offer minimum essential coverage to their eligible employees; however, it is not mandatory for the employee to accept the offered coverage. 

In this case, the following is suggested:

  • Line 14: Use the appropriate code for your company.   For example, if you made a minimum offer of coverage to this employee and their dependents, you would enter code 1A or 1E.  
  • Line 15: This line is completed only if code 1B, 1C, 1D, 1E, 1J, or 1K is entered in Line 14.   You will need to enter the lowest monthly cost the employee would have to pay for minimum essential coverage regardless of the plan the employee selected or if coverage was waived.
  • Line 16: Can be left blank unless one of the safe harbors are applicable.


Questions and Answers about information Reporting by Employers on Form 1094-C and 1095-C




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