Part II - Employee Offer and Coverage
Line 14: Offer of Coverage
At the beginning of this section, there is a box for Plan Start Month. Here, enter the two-digit number (01 through 12) to indicate the first month coverage was offered to the employee.
On line 14 of Form 1095-C, the Offer of Coverage is indicated by a code representative of the coverage you offered the employee. If the same code applies for all 12 months, you can enter the code in the just first box (“All 12 Months”). A code must be entered for each month, even months without any offer of coverage.
The offer of coverage only applies if the coverage would have been used for every day that month. In other words, if the coverage is terminated before the last day of the month, the offer of coverage for that month doesn’t apply.
Code Series 1 - Offer of Coverage
Lines 14 through 16 are used to indicate the offer of coverage for the employee as well as the employee’s share of the monthly premium and any applicable Section 4980H Safe Harbor relief. What’s entered on Lines 15 and 16 is dependent on the code entered in Line 14. The Code Series 1 indicator codes for Offer of Coverage for Line 14 are listed below. On Line 14 of Form 1095-C, one of the following Offer of Coverage Codes must be entered to reflect the coverage offered to the employee.
For the 2016 filing year (and future years), Code 1I, Qualifying Offer Transition Relief 2015, has been updated to Code 1J and Code 1K has been added to include more coverage offer situations. To learn more about each code, click the corresponding link above.