All applicable large employers (ALE) must file Forms 1094-C and 1095-C with the IRS and furnish a copy of the 1095-C to all full-time employees. The insurance carrier for a fully insured plan must complete Forms 1094-B and 1095-B. Generally, only employers that are non-ALEs with a self-insured plan will complete Forms 1094-B and 1095-B.

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1a 1095

MLS #. Form 1095 Code Definitions: Lines 14, 15, and 16 Line 14: Offer of coverage code 1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with employee contribution for self-only coverage equal to or less than 9.5% mainland Line 14 of Form 1095-C or Code Series 1 o Displays if employee was offered coverage. o Shows whether coverage offered was MEC and MEV or Affordable. o Presents which months that coverage was offered.

1a 1095

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69% (for 2017 The IRS has designed sets of codes 1A to 1K which describes the offer of coverage.
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Case / … What is the difference between Code 1A and Code 1E on Line 14 of Form 1095-C? Code 1A Qualifying Offer is minimum essential coverage (MEC) providing minimum value offered to a full-time employee with the Employee Required Contribution equal to or less than 9. 69% (for 2017 1A Indicates that the employer offered minimum essential coverage (MEC), with minimum value (MV), being less than or equal to 9.5% of the single, continental federal poverty line, to the employee, spouse and dependents. MEC was offered to the employee, spouse and dependents with MV, and is considered affordable at the employee-only level.


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IRS Form 1095-C: Indicator Codes for Lines 14, 15, and 16 Form 1095-C, Part II, Line 14: Indicator Code Series 1 for “Offer of Coverage” 1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with employee contribution for self- only coverage equal to or less than 9.5% mainland single

The IRS has designed sets of codes from 1A to 1K to describe the offer of coverage.