Updated October 17, 2026. Quick answer: Codes 1J and 1K on Form 1095-C line 14 mean you were offered coverage providing minimum value and your spouse was offered coverage conditionally. Code 1J says nothing was offered to dependents, and code 1K says coverage was offered to dependents. Each of these codes also comes with a line 15 amount.
What codes 1J and 1K say
The recipient wording for the two codes on the form is:
| Code | Recipient wording on the form |
|---|---|
| 1J | “Minimum essential coverage providing minimum value offered to you; minimum essential coverage conditionally offered to your spouse; and minimum essential coverage NOT offered to your dependent(s).” |
| 1K | “Minimum essential coverage providing minimum value offered to you; minimum essential coverage conditionally offered to your spouse; and minimum essential coverage offered to your dependent(s).” |
The filer instructions describe the same two codes: “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 dependent(s).” for 1J, and “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.” for 1K. The only difference between them is the dependents.
What a conditional offer is
The instructions give the definition in the filer section: “Codes 1J and 1K address conditional offers of spousal coverage (also referred to as “coverage offered conditionally”).” Then: “A conditional offer is an offer of coverage that is subject to one or more reasonable, objective conditions (for example, an offer to cover an employee’s spouse only if the spouse is not eligible for coverage under Medicare or a group health plan sponsored by another employer).”
The example in that sentence is about a spouse who has other coverage available. The instructions use it only as an example of a condition, not as a full list. The related pages on this site about Medicare timing, first Medicare choices at 65, cover the Medicare side of that kind of condition.
Why the employer may use these codes whether or not you met the condition
The instructions say “Using codes 1J and 1K, an ALE Member may report a conditional offer to a spouse as an offer of coverage, regardless of whether the spouse meets the reasonable, objective condition.” So seeing 1J or 1K for a month does not tell you the condition was met. The instructions spell out when the offer matters for the credit: “A conditional offer may impact a spouse’s eligibility for the premium tax credit under section 36B only if all conditions to the offer are satisfied (that is, the spouse was actually offered the coverage and eligible for it) and the Exchange makes a determination about the affordability of the offer.”
In plain terms, the code is the employer’s report of an offer subject to a condition. Whether it counts against a spouse is a separate step that depends on the conditions being satisfied. The instructions also say what employers should be ready to do: “the ALE Member should be prepared to provide, upon request, a list of any and all conditions applicable to the spousal offer of coverage.” If your form shows 1J or 1K and the conditions matter to you, that sentence is the route to the list.
The dependents side of 1J and 1K
The two codes differ only in whether dependents were offered. The instructions have a separate rule for conditions on dependents: “An ALE Member may not report a conditional offer of coverage to an employee’s dependents as an offer to the dependents, unless the ALE Member knows that the dependents met the condition to be eligible for the ALE Member’s coverage.” They repeat the rule on what an offer to dependents is: “an offer of coverage is treated as made to an employee’s dependents only if the offer of coverage is made to an unlimited number of dependents regardless of the actual number of dependents, if any, an employee has during any particular calendar month.” On spouses: “a spouse is not a dependent for purposes of section 4980H.”
How these codes replace 1D and 1E
The instructions steer to 1J and 1K from the plain spouse codes. For 1D: “Do not use code 1D if the coverage for the spouse was offered conditionally. Instead, use code 1J.” For 1E: “Do not use code 1E if the coverage for the spouse was offered conditionally. Instead, use code 1K.” That gives a simple way to read your form. If the offer to you also covered the spouse without conditions, you would expect to see 1D or 1E on the codes 1B to 1E page. With conditions, you would expect 1J or 1K.
How your line 14 boxes read with 1J and 1K
Line 14 sits in Part II of the form, which carries the heading “Employee Offer of Coverage”. On the form you will see one box marked “All 12 Months” and then twelve monthly boxes. The filer instructions explain how those boxes are meant to be filled: “For each calendar month, enter the applicable code from Code Series 1.” They add that “you may enter the applicable code in the “All 12 Months” box and not complete the individual calendar month boxes”, and also that “you may enter the code in each of the boxes for the 12 calendar months.” So a code in the All 12 Months box and the same code in all twelve monthly boxes are two ways of saying the same thing.
If 1J or 1K is in the All 12 Months box, the employer is saying the same offer held in every month. If it appears in some monthly boxes, read the other months by their own codes. The instructions require a code in every month, so a month without 1J or 1K will have a different code in it: “A code must be entered for each calendar month, January through December, even if the employee was not a full-time employee for 1 or more of the calendar months.” For a spouse who changed jobs or coverage during the year, expect the monthly boxes to carry the clearest picture.
Line 15 comes with these codes
Both codes are on the list that gets a line 15 amount: “Line 15 will show an amount only if code 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U is entered on line 14.” The amount is about the employee’s own coverage: “This line reports the employee required contribution, which is the monthly cost to you for the lowest cost self-only minimum essential coverage providing minimum value that your employer offered you.” That means the line 15 figure does not tell you the cost of the spouse’s conditional offer. See the line 15 page.
What it means for your return
The form says “The information on line 14 relates to eligibility for coverage subsidized by the premium tax credit for you, your spouse, and dependent(s).” When a spouse files with you, a conditional offer is one of the things that bears on the spouse’s side of that. For subsidy planning on this site, see the ACA subsidy calculator and managing MAGI for ACA subsidies. The wider set of pages starts at Form 1095 explained.
Edition and tax year
The 2025 forms and instructions were the ones read for this page. They were the current files on irs.gov on 2026-10-17, and they cover coverage in calendar year 2025, furnished in early 2026. The year is printed on the form you received, so check it before you rely on any line of this page.
Common mistakes
- Reading 1J or 1K as proof the spouse met the condition. The instructions say the employer may report it “regardless of whether the spouse meets the reasonable, objective condition.”
- Assuming a conditional spousal offer always bears on the spouse’s credit. The instructions say it “may impact a spouse’s eligibility for the premium tax credit under section 36B only if all conditions to the offer are satisfied”
- Treating 1J and 1K as the same as 1D and 1E. The instructions say “Do not use code 1D if the coverage for the spouse was offered conditionally. Instead, use code 1J.”
Related: First Medicare choices at 65, ACA subsidy calculator, Managing MAGI for ACA subsidies, and Form 1040.
Sources
- Form 1095-C (2025), Employer-Provided Health Insurance Offer and Coverage: https://www.irs.gov/pub/irs-pdf/f1095c.pdf
- 2025 Instructions for Forms 1094-C and 1095-C: https://www.irs.gov/pub/irs-pdf/i109495c.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.