Offer of coverage code 1G

Part II - Employee offer coverage code 1G

Line 14: Code 1G

Enter Code 1G to indicate the employee was not a full-time employee for any month of the calendar year but was still enrolled in self-insured, employer-sponsored coverage for one or more months of the year.

Line 15:
If you entered 1G in Line 14 of Form 1095-C, enter the self-only premium amount for the employee in Line 15.

Line 16:
    If you entered 1G in Line 14, then for Line 16,
  • If the employee enrolled in coverage, enter 2C.
  • If the employee waived coverage enrollment, leave Line 16 blank.
  • If the employee was not full-time, enter 2B.
  • If the employee was in a non-assessment period, enter 2D.