The Complete ACA Reporting Codes Cheat Sheet

admin | February 21, 2018 | 1095 c reporting, 1095 codes, aca filing, aca reporting, aca reporting codes, aca reporting requirements, form 1095 c filing requirements, irs audit, minimum essential coverage | No Comments

One of the most important aspects of Form 1095-C is knowing how to indicate data about the coverage offered to employees. To do this your business will need to use Code Series 1 and Code Series 2 in lines 14 and 16 of Form 1095-C. The IRS will review the codes used and make sure you are compliant with your ACA employer requirements. Here is the complete ACA reporting codes cheat sheet.

The Complete ACA Reporting Codes Cheat Sheet

Code Series 1 (Line 14 of Form 1095-C)	Code Series 2 (Line 16 of Form 1095-C)
Whether Employees Were Offered Coverage Type Of Coverage Offered Months Coverage Offered	Full-time or Part-Time Employment Coverage Enrollment Transition Relief Eligibility IRS Safe harbor: Whether Coverage was Affordable

ACA Form 1095-C: Line 14
Code	What does the Code Mean?	When Should You Use the Code?
1A	Qualifying offer made to the employees, their spouse, and dependent(s)	Qualifying offers must not exceed 9.5 % of the mainland single federal poverty line
1B	Coverage is only offered to employees	Coverage meets minimum essential coverage and the minimum value. You exclude spouses and dependent from plan.
1C	Coverage offered to employees and their dependent(s)	Spouses are excluded from plan
1D	Coverage offered to employees and their spouse	Dependents are excluded from plan
1E	Coverage is offered to employees, their spouse, and dependent(s).	Plan meets MEC MV, but coverage may not be affordable
1F	Coverage offer to employee or employee, spouse, and dependents	Coverage does not provide minimum value
1G	Self-insured coverage offered to employees who worked part-time at any point in the year	Employer offers a self-insured plan Non-full time employee eligible for plan Employee enrolled in coverage plan
1H	Coverage was not offered to the employee	Employee was not hired yet Limited non-assessment period Ineligible for coverage Coverage did not meet minimum essential coverage Employee terminated and offered COBRA

ACA Form 1095-C: Line 16
Code	What does the Code Mean?	When Should You Use the Code?
2A	Employee was not employed during the month	Employee was not yet hired The employee is no longer employed
2B	Employee was not working full-time during the month	Employee is part-time Seasonal employee
2C	The employee enrolled in the coverage offered	Employee accepts coverage offer If you have an option between code 2C and another code, always use code 2C
2D	Employee enrolled in Limited Non-assessment Period (LNAP) for the month	Waiting period monthly or Look-Back measurement method The employee’s initial measurement period used the Look-Back method
2E	Employer eligible for multiemployer interim relief rule	Portion of workforce eligible for multiemployer (Union) plan Ongoing contribution on behalf of Union employees toward plan
2F	Coverage offered affordable based on Form W-2 Safe Harbor	W-2 Safe Harbor used every month employee was offered coverage
2G	Coverage offered affordable based on Federal Poverty Line Safe Harbor	Affordability is based on Federal Poverty Line Safe Harbor
2H	Coverage offered affordable based on Rate of Pay Safe Harbor	Affordable based on Rate of Pay Safe Harbor

Line 16 does not require codes to be entered, however, if a code applies you must enter it to provide an explanation to the IRS. This will help employers to avoid any unfair penalties for an employee during a given month.

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