Offer of coverage code 1A

Part II - Employee offer Coverage code 1A


Line 14: Code 1A


In Line 14, enter Code 1A to indicate a Qualifying Offer.

In other words, the Minimum Essential Coverage (MEC) providing Minimum Value (MV) was offered to the employee and the employee's contribution for self-only coverage was equal to or less than 9.5% mainland single federal poverty line.

The MEC must have also been offered to the spouse and dependent(s) of the employee.

Line 15:
If you entered 1A in Line 14, Line 15 must be left blank.

Line 16:
If you entered 1A in Line 14 and the employee enrolled in coverage, enter 2C in Line 16. If the employee waived coverage, leave Line 16 blank.



Pro-tip:
You can use this code for months when the employee received a Qualifying Offer, even if they didn't receive it all 12 months.