Tax Agency Management
Which Codes should show on Lines 14 and 16 of Form 1095-C for Full-Time employees that waived an offer of Medical Coverage?
ACA Reporting is primarily concerned with the Offer of Affordable Coverage, not so much whether or not an employee enrolls in or waives that Coverage.
- There is no specific code that is entered on either line 14 or line 16 of Form 1095-C to indicate that a full-time employee is offered coverage but did not enroll.
- If a full-time employee has an offer of coverage, they should have the applicable indicator code on line 14 to report what type of coverage they were offered