Line 14: Offer of Coverage

Line 14 shows the type of coverage your employer offered, even if you chose not to enroll. For example:

• 1A: Minimum essential coverage that provided minimum value was offered to you (and possibly your dependents) at an affordable cost.

• 1E: Minimum essential coverage that provided minimum value was offered to you and your dependents, but not necessarily to your spouse.

Line 15: Employee Required Contribution

Line 15 shows the lowest monthly premium you would have paid for self-only coverage under your employer’s plan. Even if you didn’t enroll, this amount still represents what you could have paid—not what you actually paid.

Line 16: Applicable Section 4980H Safe Harbor

Line 16 shows whether your employer met ACA affordability requirements using safe harbor codes. For example:

• 2F: Employer used the W-2 safe harbor to determine affordability.

• 2G: Employer used the federal poverty line safe harbor.

• 2H: Employer used the rate of pay safe harbor.