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1095-C Code Checker & Valid Code Matrix

Check one month of a 1095-C — Lines 14 through 17 — or scan the full matrix below: which Line 16 safe-harbor code is defensible with each Line 14 offer code, and whether Line 15 and the Line 17 ZIP apply. The ✓ cells are the handful of pairings that carry the bulk of real-world 1095-C filing.

Check a combination

Enter one month’s codes. Or click any cell in the matrix to load that pairing.

Pick a Line 14 code to start.

What do the 1095-C Line 14 and 16 codes mean?

Definitions are from the instructions for Forms 1094‑C and 1095‑C: the Line 14 codes begin on pg 13, the Line 16 codes on pg 14.

Line 14 — offer of coverage

1A — Qualifying Offer: MV to FT employee + spouse + dependents, contribution at or below the FPL threshold
1B — MEC with MV to employee only
1C — MEC/MV to employee and dependents (not spouse)
1D — MEC/MV to employee and spouse (not dependents)
1E — MEC/MV to employee, spouse and dependents
1F — MEC not providing minimum value
1G — Offer to a non-FT employee who enrolled in self-insured coverage
1H — No offer of coverage
1I — Reserved; not currently used by the IRS
1J — MEC/MV to employee; conditional to spouse; none to dependents
1K — MEC/MV to employee; conditional to spouse; MEC to dependents
1L — ICHRA to employee only — residence ZIP
1M — ICHRA to employee + dependents — residence ZIP
1N — ICHRA to employee + spouse + dependents — residence ZIP
1O — ICHRA to employee only — work-site ZIP
1P — ICHRA to employee + dependents — work-site ZIP
1Q — ICHRA to employee + spouse + dependents — work-site ZIP
1R — ICHRA that is NOT affordable
1S — ICHRA offered to a non-full-time employee
1T — ICHRA to employee + spouse (not dependents) — residence ZIP
1U — ICHRA to employee + spouse (not dependents) — work-site ZIP

Line 16 — safe harbor & relief

2A — Employee not employed any day of the month
2B — Employee not a full-time employee for the month
2C — Employee enrolled in the coverage offered
2D — Employee in a §4980H(b) Limited Non-Assessment Period
2E — Multiemployer interim rule relief. Pair it with 1H on Line 14
2F — §4980H W-2 wages affordability safe harbor
2G — §4980H federal poverty line affordability safe harbor
2H — §4980H rate of pay affordability safe harbor
Blank — No relief code applies

Legend

The matrix

Line 15 = Employee Required Contribution. Line 17 = ZIP used for the ICHRA affordability test (residence or primary work site).
Line 14 2Anot employed this month 2Bnot a full-time employee 2Cenrolled in the offer 2Dlimited non-assessment period 2Emultiemployer / union relief 2FW-2 wages safe harbor 2Gpoverty-line safe harbor 2Hrate of pay safe harbor Blankno relief code applies Line 15employee contribution Line 17ZIP source