Safe Harbor Code 2D

Part II - Employee offer & Coverage


Line 16: Code 2D


Code 2D indicates that the employee was in a Section 4980H(b) Limited Non-Assessment Period during that month. In other words, if an employee is in an initial measurement period, enter code 2D for the month. This should be used instead of 2B (employee not a full-time employee). If you're also eligible for the multiemployer interim rule relief for the month, use Code 2E instead of Code 2D.


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: