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.
