Safe Harbor Code 2C

Part II - Employee offer & Coverage

Line 16: Code 2C

Code 2C is used to indicate the employee enrolled in the coverage you offered, so enter Code 2C for any month in which the employee was enrolled in the coverage you offered every day. Use Code 2C instead of any other code from Code Series 2 that may apply, other than Code 2E. Do NOT enter Code 2C for any month during which a terminated employee is enrolled in COBRA continuation coverage; use Code 2A for this situation instead.

Line 14

If you entered Code 1G in the "All 12 Months" box of Line 14, Code 2C cannot be entered on Line 16 because the employee wasn't full-time for any months of the calendar year.

On Line 16 of Form 1095-C, one of the following Safe Harbor Codes will need to be entered to reflect the Safe Harbor situation with regards to this employee, if applicable: