Form 1095-C Box 14: Offer of Coverage Explained
Box 14 on Form 1095-C shows the type of health coverage your employer offered to you, your spouse, and your dependents. Each code (1A–1I) explains whether you were offered minimum essential coverage (MEC), and if that coverage met the IRS minimum value standard.
Below is a quick breakdown of each code:
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1A – Qualifying Offer: MEC with minimum value for you, plus affordable coverage for spouse and dependents. May apply for all 12 months.
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1B – Employee Only: MEC with minimum value offered only to you, not to spouse or dependents.
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1C – Employee + Dependents: MEC with minimum value offered to you and dependents, but not your spouse.
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1D – Employee + Spouse: MEC with minimum value offered to you and spouse, but not dependents.
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1E – Family Coverage: MEC with minimum value offered to you, spouse, and dependents.
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1F – Non-Minimum Value: Coverage offered but does not meet minimum value standard.
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1G – Non-Full-Time Employee: You were not full-time for any month, but were enrolled in self-insured coverage.
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1H – No Offer: No coverage offered, or coverage offered did not qualify as MEC.
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1I – Transition Relief (2015 only): Employer used IRS transition relief for reporting.
Why This Matters
These codes tell the IRS whether you had access to affordable coverage. They also affect eligibility for the Premium Tax Credit if you bought health insurance through the Marketplace.