Jennifer Leugers
FYI Nandkumar Prabhakar Karlekar,Sachin Hingole
Column (a) Minimum Essential Coverage Offer Indicator depends on the employer,if he offered minimum essential coverage to at least 95% of its full-time employees and their dependents.
So this is not customizable.
However,this client provides MEC to almost 80% of his employees. So if Box C of line 22 is marked, Minimum Essential Coverage Offer Indicator.(Lines 23–35) can be marked to YES if Offer of Health Coverage is Made to at least 70 Percent of Full-Time Employees.
As per IRS guidelines:
2015 Section 4980H(a) Transition Relief if an Offer of Health Coverage is Made to at least 70 Percent of Full-Time Employees (Form 1094-C, Lines 23–35, Column (a))
For each calendar month during 2015 (and any calendar months during the 2015 plan year that occur in 2016, if the employer has a non-calendar year plan), an employer that offers health coverage to at least 70 percent of its full-time employees (and their dependents) may, on Form 1094-C, lines 23–35, column (a), enter an “X” in the “Yes” checkbox either for “All 12 Months” or for the month(s) during which it met that 70-percent threshold, as applicable.
Sachin Hingole
FYA