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You can also find an explanation of the codes on the back of your Form 1095-C. Code Explanation 1A This code used is when an employer offered MEC providing minimum value to full-time employees with a contribution that is affordable using the mainland federal poverty line safe harbor (i.e., codes released by the IRS to help employers have consistency when detailing the medical benefits they present to their employees. The codes are used to describe various coverages, offers and other helpful explanations to avoid penalties each month for the employee on the form. 600117 VOID CORRECTED Form 1095-C Department of the Treasury Form 1095-C Which code should I enter on Line 14? 1A Minimum essential coverage offered: Minimum Value to FT Employee Affordable Based on FPL To Spouse and Dependent; 1B Minimum essential coverage offered: Minimum Value to Employee Affordable or Unaffordable To Employee Only • Anything other than a code 1A and 1E on line 14. • Roughly 80% of your employees should have a 1A or 1E but if you see some other codes, you should probably check your data. • Blank line 16.

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ACA Code 1A alert: IRS clarifies 1095-C guidance for a Qualifying Offer - Integrity Data. Code 1A alert: On January 26, 2016, the IRS revised ACA reporting guidance on how employers document a qualifying offer of health coverage on Form 1095-C. Form 1095-C: Line 14 – Code Series 1 Code Code Meaning When Code should be Used 1A Qualifying Offer: You offered a plan that was Minimum Essential Coverage (MEC) and Minimum Value (MV) to the Employee (EE). This also means that the offer was affordable because it's < or = to the current year single, mainland federal poverty line.

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1A. Qualifying Offer: FORM 1095-C: PART II - THE “EASY” ONES Part II Employee Offer and Coverage 14 Offer of Coverage (enter required code) All 12 Months Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec 15 Employee Share of Lowest Cost Monthly Premium, for Self-Only Minimum Value Coverage $ $ $ $ $ $ $ $ $ $ $ $ $ 16 Applicable Section 4980H Safe Harbor (enter Form 1095-C Decoder.

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C ountry of origin o f the m ilk. Low Meat Science 65:1095-1106. BEUC (2013) DK Mal Code 4-1 Gas 1A: H220; Press.