Offer of coverage code 1K

Part II - Employee Offer Coverage Code 1K


Line 14: Code 1K

Minimum essential coverage providing minimum value offered to employee; at least minimum essential coverage offered to the employee’s dependent(s); and at least minimum essential coverage offered conditionally to the employee’s spouse.


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

Line 16:

    If you entered 1K in Line 14, the 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.