Part 2 of the form includes information about the coverage offered to you by your employer, the affordability
of the coverage offered, and the reason why you were or were not offered coverage by your employer. The
information must be reported on a month-by-month basis unless the information is the same for all 12 months.

Line 14 is used to report whether an offer of coverage was made to an employee for each month of the year.

 

 Code:

 What it means

1A

Your employer made a qualifying offer of healthcare coverage that is  affordable based on the federal poverty line to you, your spouse, and  your dependent(s), if any.

1B

Your employer made a qualifying offer of healthcare coverage to you.

1C

Your employer made a qualifying offer of healthcare coverage to you  and your dependent(s).

1D

Your employer made a qualifying offer of healthcare coverage to you  and your spouse.

1E

Your employer made a qualifying offer of healthcare coverage to you,  your spouse, and your dependent(s).

1F

Your employer made an offer of healthcare coverage to you, your  spouse, and your dependent(s), if any, that does not qualify as  providing “minimum value”.

1G

You were not a full-time employee but were enrolled in healthcare  coverage.

1H

Your employer did not make an offer of coverage or the offer was not a  qualified offer.

1I

Reserved. This code was used for transition relief for tax year 2015. It no longer applies for 2016 reporting but may be used for a different purpose in future years.

1J

Your employer made a qualifying offer of healthcare coverage to you and a conditional offer of coverage to your spouse.

1K

Your employer made a qualifying offer of healthcare coverage to you and your dependent(s) and made a conditional offer of coverage to your spouse.