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Form 1095-C is used to report information about each employee to the IRS and to the employee. Forms 1094-C and 1095-C are used in determining whether an ALE Member owes a payment under the employer shared responsibility provisions under section 4980H.
The code 2D is the IRS ACA 1095-C Line 16 code for Employee in a section 4980H(b) Limited Non-Assessment Period for the month. This means that the employee was either in their waiting period (new full-time employee) or initial measurement period (new variable hour employee).
Form 1095-C Decoder Code:What it means 2A You did not work any day in the month. 2B You were not full-time during the month. 2C You were enrolled in coverage for the entire month. 2D You were in a waiting period and not yet eligible for coverage per the Affordable Care Act regulations.4 more rows
2E Multiemployer interim rule relief. Applies only to multiemployer plans, not applicable to the SHP. 2F. Section 4980H affordability Form W-2 safe harbor. Employer offered coverage affordable under the Form W-2 safe harbor, but the employee did not enroll.
2B. Employee not a full-time employee. Enter code 2B if the employee is not a full-time employee for the month and did not enroll in minimum essential coverage, if offered for the month.
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