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How do I complete line 15 on the 1095-C form?

Views: 5770 Created: 2015-10-01 09:18 Last Updated: 2018-12-07 10:22

SYMPTOM

How do I complete line 15 on the 1095-C form?

SOLUTION

Line 15 on the 1095-C is for the employee required contribution.  Line 15 is only required if you entered code 1B, 1C, 1D, 1E, 1J, or 1K on line 14.

To complete line 15, enter the dollar value of the employee required contribution, which is generally the employee share of the monthly cost for the lowest-cost-self-only minimum essential coverage providing minimal value. lowest cost premium option offered to that employee.  Even if the employee actually enrolled in a higher cost coverage option, or opted out of coverage all together, line 15 should reflect the monthly cost for the lowest-cost-self-only minimum essential coverage providing minimal value .

When entering or importing data for line 15, if the same premium applies to the entire calendar year, the value may be entered into the All 12 Months box.  However, if the lowest cost premium varied during the calendar year, enter the correct dollar amount in each of the individual monthly boxes.  If you are required to enter an amount in line 15 and if the employee was not required to contribute to the premium, enter 0.00, do not leave the box blank.

An example:

  • An employer offers options of single-only coverage for $100 per month or family coverage for $200 per month.  The premium entered on line 15 will be $100, even if the employee actually enrolled in family coverage.

APPLIES TO

  • Yearli Performance