Consequently, on , the IRS released a draft of Form 1095C, which adds new codes (1L 1S) for employers to indicate the method they used to determine affordability for their ICHRA plan These codes are reproduced here 1L Individual coverage health reimbursement arrangement (HRA) offered to you only with affordability determined by usingCODES FOR IRS FORM 1095C 2F Section 4980H affordability Form W2 safe harbor Enter code 2F if the employer used the section 4980H Form W2 safe harbor to determine affordability for purposes of section 4980H(b) for this employee for the year If an ALE Member uses thisForm 1095C Line 14–Code Series 1 A Series 1 code must be entered in line 14 to indicate the type of coverage offered (or no coverage offered) to the employee and family Enter a code for each month, or enter one code in the "all 12 months" box if the same code applies for the entire calendar year "Spouse" means the employee's spouse
Aca Form 1095 C Line 14 16 Codes Cheatsheet Section 4980h Safe Harbor Codes
