Part II - Employee offer & Coverage
Line 16: Code 2E
Use Code 2E if you qualify for multiemployer interim rule relief. You can find more information on this relief under Offer of Health Coverage in the Definitions section of the IRS's 1095-C instructions. Use Code 2E for any month that it may apply, regardless of any other Code Series 2 code that may also apply.
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: