ACA Form 1095-C Codes -
Line 14 (Offer of Coverage), and Line 16 (Section 4980H Safe Harbor) Codes Sheet

It represents the qualifying offer offered to full-time employees.

The Minimum Essential Coverage (MEC) providing Minimum Value (MV) offered to the full-time employees with employee's contribution was equal to or less than 9.5% mainland single federal poverty line. Also, it represents the contribution of at least minimum essential coverage offered to spouse and dependent(s).

It represents the minimum essential coverage providing minimum value offered only to employees. But the coverage was not included for spouse or dependent(s).

It indicates Minimum essential coverage providing minimum value offered to the employees. It also represents the offering at least minimum essential coverage to dependent(s), but not the spouse.

It indicates Minimum essential coverage providing minimum value offered to the employees. It also represents the offering at least minimum essential coverage to Spouse but not the dependent(s).

Use code 1J if the coverage for the spouse was offered conditionally.

Use Code 1E, if minimum essential coverage provides minimum value offered to employees and at least minimum essential coverage offered to dependent(s)
and spouse.

Use code 1K if the coverage for the spouse was offered conditionally.

Use “Code 1F” Minimum essential coverage NOT providing minimum value offered to employees, employee and spouse or dependent(s), or employee, spouse, and dependents.

Use code "1G", if you offer the coverage for at least one month to an individual who was not an employee for any month of the calendar year and the employees who enrolled for one or more months of the year in self-insured coverage.

No health coverage or not offered minimum essential coverage to the employees, which may incorporate one or more months in which the individual was not an employee.

Reserved.

Use Code “1J” if Minimum essential coverage provides minimum value offered to employees and at least minimum essential coverage conditionally offered to a spouse, but not offered to dependent(s).

Use Code “1K” Minimum essential coverage providing minimum value offered to employees; at least minimum essential coverage offered to dependent(s), and conditionally offered to spouse.

Individual coverage health reimbursement arrangement (HRA) offered to the employee-only with affordability was determined using the employee's primary residence location ZIP Code.

Individual coverage HRA offered to the employee and dependent(s) (not spouse) with affordability was determined using the employee's primary residence location ZIP Code.

Individual coverage HRA offered to the employee, spouse, and dependent(s) with affordability was determined using the employee's primary residence location ZIP Code.

Individual coverage HRA offered to the employee-only using the employee's primary work location ZIP Code affordability safe harbor.

Individual coverage HRA offered to the employee and dependent(s) (not spouse) using the employee's primary work location ZIP Code affordability safe harbor.

Individual coverage HRA offered to the employee, spouse, and dependent(s) using the employee's primary work location ZIP Code affordability safe harbor.

Individual coverage HRA that is NOT affordable offered to the employee; employee and spouse or dependent(s); or employee, spouse, and dependents.

Individual coverage HRA offered to an employee who was not a full-time worker.

The Individual coverage HRA offered to the employee and spouse (no dependents) and affordability was determined using the employee's primary residence location ZIP code.

The Individual coverage HRA offered to the employee and spouse (no dependents) and affordability was determined using the employee's primary employment site ZIP code affordability safe harbor.