Dernière mise à jour : 8 avr. 2026, 10 h 13
What combinations of codes might I see in boxes 14, 15, and 16 of Form 1095-C?
The chart below filters through a variety of common combinations that employers may encounter when considering whether an employee has been offered minimum essential coverage. The chart then illustrates how these combinations could translate into Box 14, 15, and 16 information that is later reported to the IRS on Form 1095-C. This chart is not meant to be an exhaustive list of Form 1095-C codes. Please see Toast Payroll: Common Invalid Combinations of Form 1095-C Codes for a list of common invalid combinations.
| Box 14 | Box 15 | Box 16 | ||
|---|---|---|---|---|
| Code | Code description | Description | Code | Code Description |
| 1A | Minimum essential coverage providing minimum value offered to full-time employees with Employee Required Contribution equal to or less than 9.5% of mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s) | Blank | 2C | Employee enrolled in health care offered |
| 2G | Employee waived offer
Section 4980H affordability federal poverty line safe harbor | |||
| Blank | See the * note below | |||
| 1B | Minimum essential coverage providing minimum value offered to employee only | Amount of Employee Required Contribution** | 2C | Employee enrolled in health care offered |
| 2F | Employee waived offer
Section 4980H affordability Form W-2 safe harbor | |||
| 2G | Section 4980H affordability federal poverty line safe harbor*** | |||
| 2H | Employee waived offer
Section 4980 affordability rate of pay safe harbor | |||
| 1E | Minimum essential coverage providing minimum value offered to employees and at least minimum essential coverage offered to dependent(s) and spouse | Amount of Employee Required Contribution** | 2C | Employee enrolled in health care offered |
| 2F | Employee waived offer
Section 4980H affordability Form W-2 safe harbor | |||
| 2G | Section 4980H affordability federal poverty line safe harbor*** | |||
| 2H | Employee waived offer
Section 4980H affordability rate of pay safe harbor | |||
| 1H | No offer of coverage | Blank | 2A | Employee not employed during the month |
| 2B | Employee is not a full-time employee | |||
| 2D | Employee in a section 4980H(b) Limited Non-Assessment Period | |||
| 1G | Offer of coverage for at least one month of the calendar year to an individual who was not an employee for any month of the calendar year or to an employee who was not a full-time employee for any month of the calendar year (which may include one or more months in which the individual was not an employee) and who enrolled in self-insured coverage for one or more months of the calendar year.
Code 1G applies for the entire year or not at all. Code 1G with a blank box 16 is the only instance where Toast Payroll's ACA module allows for box 16 to be blank. | Blank | Blank | |
* Filings with a blank box 16 paired with an offer of coverage are not currently supported by Toast Payroll. If you wish to file 1094-C/1095-C data with blank box 16s, we recommend that you explore alternative filing methods or consult an attorney, accountant, or other professional for assistance.
** "Amount of Employee Required Contribution" is defined by the ACA's Employer Shared Responsibility final regulations.
*** Safe Harbor coding combinations flagged with *** are not current supported by Toast Payroll. If you wish for 1094-C/1095-C data with the flagged combinations, we recommend that you explore alternative filing method or consult an attorney, accountant, or other professional for assistance.
Reach out to benefitops@toasttab.com with any questions relating to Toast Payroll's ACA module capabilities.
This content is for informational purposes and is not intended as legal, tax, HR, or any other professional advice. Please contact an attorney or other professional for advice.
The chart above is not an exhaustive list of possible reporting scenarios, nor should this chart be solely relied upon by any employer when determining how information should be reported to a governmental agency. Employer circumstances may differ, and employers are ultimately responsible for ensuring the accuracy of the data they are reporting and their compliance with respect to their financial and tax obligations. Contact a licensed professional for advice specific to your circumstances.