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.
In order for a code to appear in the box for a month, you must have been enrolled in coverage for the entire
month.

Line 16 explains why your employer did or did not offer you coverage.This line provides the IRS information
needed to determine whether your employer satisfied the employer mandate. None of this information affects
your eligibility for the premium tax credit.

 

Code:

 What it means

2A

 You did not work any day in the month.

2B

 You were not full-time during the month.

2C

 You were enrolled in coverage for the entire month.

2D

 You were in a waiting period and not yet eligible for coverage per the  Affordable Care Act regulations.

2E

 You were covered by a Union plan.

2F

 Your employer offered you coverage that was considered affordable  based on your W-2 wages, but you did not enroll.

2G

 Your employer offered you coverage that was considered affordable  based on the federal poverty line, but you did not enroll.

2H

 Your employer offered you coverage that was considered affordable  based on your rate of pay, but you did not enroll.

2I

 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.