Changes in 2016 forms.
1095C :
Additional “Offer of Coverage” Codes

Code 1J
can be used if: (1) minimum essential coverage providing minimum value was offered to the employee;
(2) minimum essential coverage was conditionally offered to the employee’s spouse; and
(3) minimum essential coverage was not offered to the employee’s dependent(s)

Code 1K
can be used if: (1) minimum essential coverage providing minimum value was offered to the employee;
(2) minimum essential coverage was conditionally offered to the employee’s spouse; and
(3) minimum essential coverage was offered to the employee’s dependent(s)

Costs on line15 will be shown if line 14 codes are 1B,1C,1D,1E,1J,1K
Priority will be given to 1J and 1K instead of 1E and 1D, if conditional offer is given to spouse.

Reserved Fields Relating to 2015 Transition Relief
The Qualifying Offer Method Transition Relief rule was only available for 2015 offers of coverage.
As a result, the 2016 Form, 1094-C reserved Box B, making it unavailable for employers in 2016.
In addition, the 2016 Form 1095-C reserved Code 1I and 2I for 2016

On ACA 1094C parameters,in Certifications of Eligibility section, Box B is Reserved.
On ACA Code Analytics report, in Certifications of Eligibility section Removed Box B code.

Known Issues:
1. Currently validity of new codes is given as per 1E and 1D.We are not sure of the validity of new codes yet.
2. On ACA 1094C parameters,in Certifications of Eligibility section, Box B label is set to Reserved and drop down is disabled. If any previous (2015) report is selected,it will still be reserved.