Line 14 Code Explanations

Posted by BAS - 12 January, 2017

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Applicable Large Employers (those with 50 or more full-time/full-time equivalent employees in the prior year) should be in the process of completing their Form 1095 Forms.  An ALE must furnish Form 1095-C to full-time employees and employees covered under a self-funded health plan.

Line 14 of Form 1095-C is one of the more difficult parts of the form to complete.  Line 14 is used to identify an employer’s offer of coverage.  Reporting on Line 14 is accomplished by using one of the Codes identified by the IRS for each month of the year.  A brief summary of the Codes follows.

  • 1A.  Qualifying Offer.  The employer makes a qualifying offer of coverage, which is an offer of minimum essential coverage providing minimum value, with an employee contribution not exceeding 9.5% (as indexed) of the mainland single federal poverty level, divided by 12, including an offer to the employee’s spouse and dependents.  Line 15 is left blank for any month in which Code 1A is listed on line 14.
  • 1B.   Minimum essential coverage providing minimum value offered to the employee, only.
  • 1C.  Minimum essential coverage providing minimum value offered to the employee, and minimum essential coverage offered to dependents.
  • 1D.  Minimum essential coverage providing minimum value offered to the employee, and minimum essential coverage offered to spouse.
  • 1E.  Minimum essential coverage providing minimum value offered to the employee, and minimum essential coverage offered to spouse and dependents.
  • 1F.  Minimum essential coverage offered, but the coverage did not provide minimum value.
  • 1G.  Coverage offered to an employee who was not a full-time employee for any month in the calendar year (including months in which the employee was not employed by the ALE).  This Code is used only if the employee actually enrolled in self-insured coverage for one or more months of the year.  Lines 15 and 16 are left blank if 1G is entered in Line 14.  This Code applies for the entire year or not at all.
  • 1H.  No offer of coverage or offer of coverage that was not minimum essential coverage.
  • 1I.  This Code is reserved and not used on the 2016 Form 1095-C.
  • 1J.  Minimum essential coverage providing minimum value offered to employee, minimum essential coverage conditionally offered to the spouse, and no offer coverage to dependents.
  • 1K.  Minimum essential coverage providing minimum value offered to employee, minimum essential coverage offered to dependents, minimum essential coverage offered to the spouse.

Employers should be familiar with the logic behind the Line14 codes to report properly on coverage.  BAS’ MyEnroll.com health care reform data collection and reporting tool can help you apply Line 14 codes for health care reform compliance.


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