Offer of coverage code 1J

Part II - Employer Offer Coverage Code 1J


Line 14: Code 1J

Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage conditionally offered to employee’s spouse; minimum essential coverage not offered to employee’s dependent(s).


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

Line 16:

    If you entered 1J in Line 14, then for Line 16,
  • If the person for whom the 1095-C is being filed is not an employee, enter 2A.
  • If the person for whom the 1095-C is being filed is not a full-time employee, leave Line 16 blank.
  • If the employee was in a non-assessment period, enter 2D.
  • If you’re eligible for Non-Calendar Year Transition Relief, enter 2L.