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Prepare forms 1094-C and 1095-C

Formatting requirements for Form 1095-C template spreadsheet

Whether you're using the 1095-C template spreadsheet or creating your own, you'll need to follow these important formatting requirements to enter data in the spreadsheet to ensure a successful import of 1095-C information into Accounting CS.
  • Always save the spreadsheet before importing data into Accounting CS. This helps to make sure all changes get imported.
  • First names, last names, Social Security numbers need to match the existing employee records in Accounting CS.
  • Include columns for employee ID or employee last name and Social Security number.
  • Format Social Security numbers as XXX-XX-XXXX.
  • Make sure there are no blank rows between employee records in the spreadsheet.
  • Part II: Employee Offer and Coverage codes and values must use the following formats:
    • Box 14 (Offer of Coverage)
      • 1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with employee contribution for self-only coverage equal to or less than 9.5% mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependents.tipUse this code to report specific months a Qualifying Offer was made, even if the employee didn't receive a Qualifying Offer for all 12 months of the calendar year. However, an employer may not use the Alternative Furnishing Method for an employee who didn't receive a Qualifying Offer for all 12 calendar months (except in cases in which the employer is eligible for and reports using the Alternative Furnishing Method for 2015 Qualifying Offer Method Transition Relief as described in IRS instructions for Forms 1094-C and 1095-C).
      • 1B. Minimum essential coverage providing minimum value offered to employee only.
      • 1C. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependents (not spouse).
      • 1D. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse (not dependents).
      • 1E. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependents and spouse.
      • 1F. Minimum essential coverage not providing minimum value offered to employee; employee and spouse or dependents; or employee, spouse, and dependents.
      • 1G. Offer of coverage to employee who was not a full-time employee for any month of the calendar year (which may include 1 or more months in which the individual was not an employee) and who enrolled in self-insured coverage for 1 or more months of the calendar year.
      • 1H. No offer of coverage (employee not offered any health coverage or employee-offered coverage that is not minimum essential coverage, which may include 1 or more months in which the individual was not an employee).
      • 1I. (Reserved)
      • 1J. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage conditionally offered to spouse; minimum essential coverage not offered to dependents. (See the preceding Conditional offer of spousal coverage for an additional description of conditional offers.)
      • 1K. Minimum essential coverage providing minimum value offered to employee; at least minimum essential coverage offered to dependents; and at least minimum essential coverage conditionally offered to spouse. (See preceding Conditional offer of spousal coverage for an additional description of conditional offers.)
      • 1L. Individual coverage HRA offered to employee only with affordability determined by using employee’s primary residence location ZIP Code.
      • 1M. Individual coverage HRA offered to employee and dependents (not spouse) with affordability determined by using employee’s primary residence location ZIP Code.
      • 1N. Individual coverage HRA offered to employee, spouse, and dependents with affordability determined by using employee’s primary residence location ZIP Code.
      • 1O. Individual coverage HRA offered to employees only using the employee’s primary employment site ZIP Code affordability safe harbor.
      • 1P. Individual coverage HRA offered to employee and dependents (not spouse) using the employee’s primary employment site ZIP Code affordability safe harbor.
      • 1Q. Individual coverage HRA offered to employee, spouse, and dependents using employee’s primary employment site ZIP Code affordability safe harbor.
      • 1R. Individual coverage HRA that is not affordable offered to employee; employee and spouse, or dependents; or employee, spouse, and dependents.
      • 1S. Individual coverage HRA offered to an individual who was not a full-time employee.
      • 1T. Individual coverage HRA offered to employee and spouse (no dependents) with affordability determined using employee's primary residence location ZIP Code.
      • 1U. Individual coverage HRA offered to employee and spouse (no dependents) using employee's primary employment site ZIP Code affordability safe harbor.
    • Box 15 (Employee Share of Lowest Cost Monthly Premium)
      : Dollar amount in XX.XX or XX format.
    • Box 16 (Applicable Section 4980H Safe Harbor)
      :
      • 2A
        . Employee not employed during the month. Enter code 2A if the employee was not employed on any day of the calendar month. Don’t use code 2A for a month if the individual was an employee of the employer on any day of the calendar month. Don’t use code 2A for the month during which an employee terminates employment with the employer.
      • 2B
        . Employee not a full-time employee. Enter code 2B if the employee is not a full-time employee for the month and didn’t enroll in minimum essential coverage, if offered for the month. Enter code 2B also if the employee is a full-time employee for the month and whose offer of coverage (or coverage if the employee was enrolled) ended before the last day of the month solely because the employee terminated employment during the month (so that the offer of coverage or coverage would have continued if the employee hadn’t terminated employment during the month). Also use this code for January 2015 if the employee was offered health coverage no later than the 1st day of the 1st payroll period that begins in January 2015 and the coverage offered was affordable for the purposes of the employer shared responsibility provisions under section 4980H and provided minimum value.
      • 2C
        . Employee enrolled in coverage offered. Enter code 2C for any month in which the employee enrolled in health coverage offered by the employer for each day of the month, regardless of whether any other code in Code Series 2 (other than code 2E) might also apply (for example, the code for a section 4980H affordability safe harbor). Don’t enter 2C in line 16 if code 1G is entered in the All 12 Months box in line 14 because the employee was not a full-time employee for any months of the calendar year. Don’t enter code 2C in line 16 for any month in which a terminated employee enrolled in COBRA continuation coverage (enter code 2A).
      • 2D
        . Employee in a section 4980H(b) Limited Non-Assessment Period. Enter code 2D for any month during which an employee is in a Limited Non-Assessment Period for section 4980H(b). If an employee is in an initial measurement period, enter code 2D (employee in a section 4980H(b) Limited Non-Assessment Period) for the month, and not code 2B (employee not a full-time employee). For an employee in a section 4980H(b) Limited Non-Assessment Period for whom the employer is also eligible for the multi-employer interim rule relief for the month, enter code 2E (multiemployer interim rule relief) and not code 2D (employee in a Limited Non-Assessment Period).
      • 2E
        . Multi-employer interim rule relief. Enter code 2E for any month for which the multiemployer arrangement interim guidance applies for that employee, regardless of whether any other code in Code Series 2 (including code 2C) might also apply. This relief is described under Offer of Health Coverage in the Definitions section of IRS instructions for Forms 1094-C and 1095-C.
      • 2F
        . Section 4980H affordability Form W-2 safe harbor. Enter code 2F if the employer used the section 4980H Form W-2 safe harbor to determine affordability for the purposes of section 4980H(b) for this employee for the year. If an employer uses this safe harbor for an employee, it must be used for all months of the calendar year for which the employee is offered health coverage.
      • 2G
        . Section 4980H affordability federal poverty line safe harbor. Enter code 2G if the employer used the section 4980H federal poverty line safe harbor to determine affordability for the purposes of section 4980H(b) for this employee for any month.
      • 2H
        . Section 4980H affordability rate of pay safe harbor. Enter code 2H if the employer used the section 4980H rate of pay safe harbor to determine affordability for the purposes of section 4980H(b) for this employee for any month.
  • Part III: Covered Individuals must be entered on separate rows directly following the employee under whom they are covered, with an asterisk (*) in the Last Name or SSN column.
  • Part III: Covered Individual checkboxes must use the following formats:
    • To mark the checkbox, enter
      1
      ,
      Yes
      ,
      Y
      ,
      True
      ,
      T
      , or
      X
      .
    • To clear the checkbox, enter
      0
      ,
      No
      ,
      N
      ,
      False
      ,
      F
      , or leave the cell blank.
  • To exclude any blank or extra rows from the import process, mark the
    Omit Row
     checkbox in the Spreadsheet Import Wizard.
  • To exclude any blank or extra columns from the import process, leave the columns unmapped.

This article applies to:

  • Product: Accounting CS
  • Subject: Payroll tax forms, Import

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