Line 14 of Form 1095-C requires one of the codes described below. If Take Command has enough information in our system, we will recommend a code for each of your employees in the data file we provide. Please remember, this is your data and you should verify that the correct code is used. Please consult a tax professional or attorney if you have questions.
Take Command Health is not a licensed tax preparer. Please consult a tax professional or attorney if you have questions.
Line 14 Codes
Form 1095-C Line 14 requires a "Offer of Coverage" code, also known as "Code Series 1." The list below includes the relevant codes when offering your employees health insurance in the form of an Individual coverage HRA (ICHRA).
1H. No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage, which may include one or more months in which the individual was not an employee).
1L: Individual coverage HRA offered to employee only with affordability determined by using employee’s primary residence location ZIP code
1M: Individual coverage HRA offered to employee and dependent(s) (not spouse) with affordability determined by using employee’s primary residence location ZIP code
1N: Individual coverage HRA offered to employee, spouse and dependent(s) with affordability determined by using employee’s primary residence location ZIP code
1O: Individual coverage HRA offered to employees only using the employee’s primary employment site ZIP code affordability safe harbor.
1P: Individual coverage HRA offered to employee and dependent(s) (not spouse) using the employee’s primary employment site ZIP code affordability safe harbor.
1Q: Individual coverage HRA offered to employee, spouse and dependent(s) using the employee’s primary employment site ZIP code affordability safe harbor.
1R: Individual coverage HRA that is NOT affordable offered to employee; employee and spouse, or dependent(s); or employee, spouse, and dependents.
1S: Individual coverage HRA offered to an individual who was not a full-time employee.
1T: Individual coverage HRA offered to employee and spouse (not dependents) with affordability determined using employee’s primary residence location ZIP code.
1U: Individual coverage HRA offered to employee and spouse (not dependents) with affordability determined using employee’s primary employment site ZIP code affordability safe harbor.