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.
If you entered 1A in Line 14, Line 15 must be left blank.
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.
You can use this code for months when the employee received a Qualifying Offer, even if they didn't receive it all 12 months.