Question
What combinations of codes could cause conflict in boxes 14, 15, and 16 of Form 1095-C?
Answer
The chart below filters through a variety of combinations that employers may encounter when considering whether an employee has been offered minimum essential coverage. The chart then illustrates how these combinations could cause conflicts when translated into Box 14, 15, and 16 information that is later reported to the IRS on Form 1095-C. Click here for a list of some common valid combinations.
Box 14 | Box 14 | Box 15 | Box 16 | Box 16 |
Code | Code Description | Description | Code | Code Description |
1H | No offer of coverage | Blank | Blank | Blank |
1H | No offer of coverage | Blank | 2C | Employee enrolled in health coverage offered |
This content is for informational purposes and is not intended as legal, tax, HR, or any other professional advice. Please contact an attorney or other professional for advice.
Further, please note that the chart above is not an exhaustive list of reporting scenarios, nor should this chart be solely relied upon by any employer when determining how information should be reported to a governmental agency. Employer circumstances may differ, and employers are ultimately responsible for ensuring the accuracy of the data they are reporting and their compliance regarding their financial and tax obligations. Contact a licensed professional for advice specific to your circumstances.