A plain-English guide to Form 1095-C codes
Line 14 (Series 1) and Line 16 (Series 2) determine whether your offer of coverage satisfies the ACA. Use this interactive reference to look up every code and the combinations the IRS expects to see.
Three lines on the form do most of the work
Form 1095-C is how Applicable Large Employers (ALEs) report each full-time employee's offer of health coverage to the IRS. The form is twelve months wide and three lines tall — and the codes on those three lines tell the whole story of what was offered, whether it was affordable, and whether the employee was enrolled.
If the codes don't match what actually happened, the IRS can assess penalties under Section 4980H. The combinations below show what bswift and the ACA processing guide treat as expected, what should be reviewed, and what's almost certainly a data problem.
The three lines that drive compliance
Each line is reported for all 12 months or month-by-month.
Offer of Coverage
A two-character Series 1 code (1A–1U) describing what coverage was offered to the employee, spouse, and dependents — including whether the plan provided minimum essential coverage and minimum value.
Employee Required Contribution
The employee share of the lowest-cost monthly premium for self-only minimum essential coverage providing minimum value. Required when Line 14 is 1B, 1C, 1D, 1E, 1J, or 1K.
Section 4980H Safe Harbor
A two-character Series 2 code (2A–2H) explaining the employee's status that month — whether they were enrolled, in a waiting period, terminated, or covered by an affordability safe harbor.
What was offered
Click any code to see the official IRS description and the scenarios that produce it. Search by code or by keyword.
Why no penalty applies
Series 2 codes explain the employee's status for that month — enrolled, in a waiting period, terminated, or covered by an affordability safe harbor.
What the IRS expects to see together
Some Line 14 / Line 16 pairings are expected and some indicate a probable data issue. Filter by Series 1 code to see every combination that's been documented.
For informational purposes only — not legal or tax advice
This guide summarizes Form 1095-C reporting codes drawn from the bswift ACA Forms 1095/1094-B&C Processing Guide (dated September 27, 2022) and IRS instructions for Forms 1094-C and 1095-C. It is provided for general informational and educational purposes only and does not constitute legal, tax, or accounting advice, nor is it intended to create an attorney-client or advisor-client relationship.
Your Policy LLC is a licensed independent insurance brokerage — not a law firm, tax preparer, or registered accounting firm. ACA reporting rules, code definitions, affordability percentages, and IRS guidance change frequently and are adjusted annually. Any percentages or thresholds referenced on this page are illustrative — always verify the current plan-year rate against the most recent IRS Revenue Procedure and the latest IRS instructions for Forms 1094-C and 1095-C, and consult qualified legal, tax, or benefits counsel before making filing or coverage decisions for your organization.
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