Why is a code other than 2C being used in line 16 of the 1095-C?

Code 2C seems to make sense as the code to use for most, if not all, employees, so what causes other Series 2 codes to be used in line 16?

  1. You are not required to make an entry on line 16 of Form 1095-C. However, you may use line 16 to indicate that the ALE Member qualifies for an exception from a potential assessable payment for a given month. So you should enter the appropriate code on line 16 if any applies. If no code is applicable for a given month, line 16 should be left blank.
  2. The Fuse system determines the best Series 2 Code to use on line 16 based on the specific situation for each employee