An Applicable Large Employer that offers an individual coverage HRA can use two previously reserved codes from Code Series 1 on Form 1095-C, line 14, for reporting offers of coverage for 2020 as follows:
- 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.