Form 1095-C Line 14 Codes 1B to 1E: Minimum Value Offers

Updated October 17, 2026. Quick answer: Codes 1B to 1E on Form 1095-C line 14 all say your employer offered you minimum essential coverage providing minimum value. They differ only in who else was offered coverage: nobody else (1B), dependents but not a spouse (1C), a spouse but not dependents (1D), or both (1E). Each of these codes also comes with an amount on line 15.

What the four codes say

All four codes begin the same way, with an offer to you of coverage that provides minimum value. What changes is the family. The table puts the form’s recipient wording next to the filer instructions’ wording for each code.

The recipient text opens with “The codes listed below for line 14 describe the coverage that your employer offered to you and your spouse and dependent(s), if any.” The filer text adds that “The Code Series 1 indicator codes specify the type of coverage, if any, offered to an employee, the employee’s spouse, and the employee’s dependents.” Read the four codes as a two-by-two grid: spouse offered or not, dependents offered or not.

Minimum value in plain terms

Every one of these codes depends on the offered plan providing minimum value. The instructions define it: “A plan provides minimum value if the plan pays at least 60% of the costs of benefits for a standard population and provides substantial coverage of in-patient hospitalization services and physician services.” The next code family (1F) is the one used when the offer does not meet that test; it is covered on the codes 1F, 1G and 1H page.

What counts as an offer to dependents or a spouse

The instructions set a rule for dependents that governs the 1C and 1E codes: “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.” For spouses, the instructions steer conditional offers away from 1D and 1E. On code 1D they say “Do not use code 1D if the coverage for the spouse was offered conditionally. Instead, use code 1J.” On code 1E they say “Do not use code 1E if the coverage for the spouse was offered conditionally. Instead, use code 1K.” Those conditional codes are covered on the codes 1J and 1K page.

How your line 14 boxes read with these codes

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.

With these codes, reading your form is a matter of matching each month to the grid above. The instructions add a rule for the whole line: “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.” So one monthly box can show 1B while a later box shows 1E, if the offer changed during the year. The instructions give a worked case where that happens, which is described below.

A worked case from the instructions: a change in the middle of the year

The filer instructions include an example about COBRA continuation coverage. It starts with “Employer makes an offer of minimum essential coverage providing minimum value to Employee and to Employee’s spouse and dependents.” Then “Employee elects to enroll in employee-only coverage starting January 1.” On June 1 the employee loses eligibility under the plan, and “As of June 1, Employer terminates Employee’s existing coverage and makes an offer of COBRA continuation coverage to Employee, but does not make an offer to Employee’s spouse and dependents.”

The instructions then say what the employer enters: “Employer should enter code 1E” on line 14 for the first span of months (January to May in the example), and “should enter code 1B” for the last span (June to December). The offer to the employee stayed a minimum value offer throughout, which is why both codes begin that way. Only the family part of the offer changed, and the code followed it.

The instructions state the general rule behind the example: “An offer of COBRA continuation coverage that is made to an employee who remains employed by the ALE Member (or to that employee’s spouse and dependents) should be reported on line 14 as an offer of coverage”. If you left the employer instead, see the codes 1F, 1G and 1H page, and see COBRA vs ACA at retirement for the choice itself.

Line 15 comes with these codes

Every code on this page is on the list that carries 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 recipient wording defines the amount: “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.”

It may not be what you pay: “The amount reported on line 15 may not be the amount you paid for coverage if, for example, you chose to enroll in more expensive coverage such as family coverage.” And for a free plan, “If you were offered coverage but there is no cost to you for the coverage, this line will report “0.00” for the amount.” The full line 15 discussion is on the line 15 page.

What it means for your return

The form ties line 14 to the credit: “The information on line 14 relates to eligibility for coverage subsidized by the premium tax credit for you, your spouse, and dependent(s).” It does not state the outcome. For how the affordability test is set from year to year, see ACA affordability percentage 2026, and for income planning see 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 1B as no coverage for the family. The code means coverage was offered to you, and the other people are described as “minimum essential coverage NOT offered to your spouse or dependent(s).” in the recipient text. Whether anyone enrolled is a different item.
• Using 1D or 1E logic for a conditional spouse offer. The instructions say “Do not use code 1D if the coverage for the spouse was offered conditionally. Instead, use code 1J.”
• Assuming the amount on line 15 is what you paid. The form says “The amount reported on line 15 may not be the amount you paid for coverage”.

Related: ACA affordability percentage 2026, Managing MAGI for ACA subsidies, COBRA vs ACA at retirement, and ACA subsidy calculator.

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.