Line 14 on the 1095-C document is used to report on the coverage made available to the employee for each month of the year, including:

  • Whether or not the individual was offered health insurance coverage.
  • The type of coverage that was offered to the employee.
  • The months in which that coverage was offered.

 

NOTE: Line 14 does NOT indicate whether or not an offer of coverage was accepted. Coverage details are provided in Line 16.

 

Note to Employers: ACA Track automatically reports your responses for Line 14, based on the Employee Data you provide. You do not need to provide any additional information in order to complete Line 14. This guide is intended as a tool for you and your employees to better understand the 1095-C form.

 

Line 14 Codes

A Line 14 response is reported for each month of the year, and may contain one of the following codes:


1A – Qualifying offer

This response indicates that the employee was made an offer for health insurance in the given month, which was considered a Qualifying Offer. A Qualifying Offer means the health insurance plan provided minimum essential coverage and minimum value coverage for the employee, and the lowest-cost self-only plan cost less than 9.66% of the federal poverty line.


A Qualifying Offer must also include an offer of minimum essential coverage to the employee’s spouse and dependents.


1B – Employee Only Offered

This response indicates that the employee was made an offer for minimum essential coverage and minimum value coverage, at an affordable rate. Health insurance coverage was not offered for their spouse or dependents.


1C – No Spouse Coverage Offered

This response indicates that the employee was made an offer for minimum essential coverage and minimum value coverage, at an affordable rate.


Minimum Essential Coverage was also offered for dependents, but not for a spouse.


1D – No Dependent Coverage Offered

This response indicates that the employee was made an offer for minimum essential coverage and minimum value coverage, at an affordable rate.


Minimum Essential Coverage was also offered for a spouse, but not for dependents.


1E – Spouse or Dependent Coverage Offered

This response indicates that the employee was made an offer for minimum essential coverage and minimum value coverage, at an affordable rate.


Minimum Essential Coverage was also offered for their spouse and dependents.


1F – Plan Does Not Cover 60% of Estimated Claims

This response indicates that the employee was offered Minimum Essential Coverage, but that the offer did not provide Minimum Value to the employee, spouse, and/or dependents.


1G – Insured Non-Full-time Employee

This code indicates that insurance coverage through a self-funded plan was offered to and accepted by an individual that is not a full-time employee. This code is commonly used for retirees.


1H – No Offer of Coverage

This response indicates that no health insurance coverage was offered to the employee, or the offer did not include Minimum Essential Coverage.



See Also: Understanding Your Line 16 Codes