1095-C 2021

IRS Release Status: FINAL

Sample Excel Import File: 1095-C 2021.xlsx

What's New for 2021

New Codes Box 14:

• 1T. Individual coverage HRA offered to employee and spouse (not dependents) with affordability determined using employee's primary residence location ZIP code.
• 1U. Individual coverage HRA offered to employee and spouse (not dependents) using employee's primary employment site ZIP code affordability safe harbor.

For 2021, the due date to furnish recipient copies is March 2, 2022. Filers should note that with these Regulations, they will no longer be able to request an additional 30 days to furnish recipient statements. These Proposed Regulations provide for a one-time automatic 30-day extension every year – and eliminate the option for the IRS to grant any additional relief to a Filer beyond that initial 30 days.

Due dates for Filing with the IRS do not change. Remember, Forms 1095-B and 1095-C must be filed with the IRS no later than February 28 annually if filing on paper, and no later than March 31, 2022 if filing electronically. Nothing in these Proposed Regulations changes those due dates.

More information can be found her:

https://sovos.com/blog/trr/irs-grants-permanent-relief-for-aca-recipient-forms-1095-b-c/

Import Form Fields:

Field Name	Size	Type	Description	Notes	Part
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Record Type	1	Text	Record Type is a required field and it indicates if a record is the Responsible Individual/Employee.	Use E for Employee/Responsible Individual & C for Covered Individual
Box 1 - 6 Employee		Character	Employee	Recipient info	Part I
Rcp Account	25	Character	Recipient Account Number
Last Name/Company	40	Character	Employee last name/Company Name
First Name	40	Character	Employee First name
Rcp TIN	11	TIN	Recipient Tax ID Number
Address Deliv/Street	40	Character	Employee Delivery address
Address Apt/Suite	40	Character	Employee Apartment Suite
City	40	Character	Employee City
State	23	Character	Employee State
Zip	15	Character	Employee Zip
Box 14-17 Employer Offer and Coverage		Character	Employer Offer and Coverage	Filer Info	Part II
Emp Age Jan 1st	3	Numeric	If the employee was offered an individual coverage HRA, enter the employee’s age on January 1, 2020	Age range 1 to 120	Part II
Plan Start Month	2	Numeric	Enter the two-digit number (01 through 12) indicating the calendar month during which the plan year begins of the health plan in which the employee is offered coverage	(Required Field) If there is no health plan under which coverage is offered to the employee, enter “00.”	Part II
All Months Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)	Part II
Jan Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Feb Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Mar Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Apr Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
May Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Jun Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Jul Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Aug Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Sep Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Oct Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Nov Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
Dec Offer Coverage	2	Code	Box 14: Offer of Coverage (enter required code)	1A / 1B / 1C / 1D / 1E / 1F / 1G / 1H / 1J / 1K (All12Months or Jan - Dec)
All Months Premium	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec	Part II
Jan Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Feb Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Mar Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Apr Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
May Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Jun Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Jul Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Aug Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Sep Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Oct Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Nov Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
Dec Emp Cost Share	12	Amount	Box 15: Employee Share of lowest cost monthly premium....	All12Months or Jan - Dec
All Months Safe Hbr	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)	Part II
Jan Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Feb Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Mar Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Apr Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
May Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Jun Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Jul Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Aug Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Sep Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Oct Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Nov Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
Dec Safe Harbor Code	2	Code	Box 16: Applicable Section 408H Safe Harbor....	2A / 2B / 2C / 2D / 2E / 2F / 2G / 2H / (All12Months or Jan - Dec)
All Months Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability	Part II
Jan Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Feb Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Mar Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Apr Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
May Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Jun Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Jul Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Aug Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Sep Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Oct Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Nov Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Dec Zip Code	5	Code	Box 17: Zip Code	Used by employers to determine affordability
Box 17- 34 Covered Individuals		Character	Covered Individuals	Employee Dependents	Part III
Emp Self Insured Chk	1	Character	Employee Self Insured Checkbox	X / Y / T / 1 = Checked
Last Name/Company	40	Character	Covered Individual last name		Part III
First Name	40	Character	Covered Individual first name		Part III
RCP TIN	11	TIN	Covered Individual SSN		Part III
RCP Date of Birth	10	Date	Covered Individual DOB (if SSN is not available)	MM/DD/YYYY or M/D/YYYY	Part III
Ind All Coverage Chk	1	Checkbox	Covered Individual covered all 12 months	X / Y / T / 1 = Checked	Part III
Ind Jan Coverage Chk	1	Checkbox	January Coverage	X / Y / T / 1 = Checked	Part III
Ind Feb Coverage Chk	1	Checkbox	February Coverage	X / Y / T / 1 = Checked	Part III
Ind Mar Coverage Chk	1	Checkbox	March Coverage	X / Y / T / 1 = Checked	Part III
Ind Apr Coverage Chk	1	Checkbox	April Coverage	X / Y / T / 1 = Checked	Part III
Ind May Coverage Chk	1	Checkbox	May Coverage	X / Y / T / 1 = Checked	Part III
Ind Jun Coverage Chk	1	Checkbox	June Coverage	X / Y / T / 1 = Checked	Part III
Ind Jul Coverage Chk	1	Checkbox	July Coverage	X / Y / T / 1 = Checked	Part III
Ind Aug Coverage Chk	1	Checkbox	August Coverage	X / Y / T / 1 = Checked	Part III
Ind Sep Coverage Chk	1	Checkbox	September Coverage	X / Y / T / 1 = Checked	Part III
Ind Oct Coverage Chk	1	Checkbox	October Coverage	X / Y / T / 1 = Checked	Part III
Ind Nov Coverage Chk	1	Checkbox	November Coverage	X / Y / T / 1 = Checked	Part III
Ind Dec Coverage Chk	1	Checkbox	December Coverage	X / Y / T / 1 = Checked	Part III
See Form Common Fields			Form fields common to all form types.

IRS Release Status: FINAL

Sample Excel Import File: 1095-C 2021.xlsx

Import Form Fields:

1095-C Form:

IRS 1095-C Form: 1095-C Form

IRS 1095-C Instructions: 1095-C Instructions