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Tools and reporting guidance
ACA calculators and 1095-C resources.
Plan your filing timeline, check ALE status, ICHRA affordability and company affiliation, or look up 1095-C codes. Choose a resource below to get started.
Have a software or reporting question? Explore the FAQ →
Free company planning tool
ALE calculator: check your company’s status.
Estimate the standard ALE workforce threshold using the prior calendar year’s monthly full-time counts and non-full-time hours. This calculator is for employers that existed throughout that prior year.
Enter January–December 2025 data to assess 2026.
How to prepare the monthly numbers
Count full-time employees using the ACA hours-of-service rules, generally 30 hours per week or 130 per month. For everyone not counted as full time, cap each person’s monthly hours at 120, then add those capped hours together. Do not include full-time employees’ hours in this total. Raw combined payroll hours cannot be capped accurately without employee-level data. Include paid hours of service where required and review applicable employee exclusions. IRS ALE guidance ↗
| Month | Full-time employees | Capped part-time hours | Part-time equivalents | Monthly total |
|---|---|---|---|---|
| January | — | — | ||
| February | — | — | ||
| March | — | — | ||
| April | — | — | ||
| May | — | — | ||
| June | — | — | ||
| July | — | — | ||
| August | — | — | ||
| September | — | — | ||
| October | — | — | ||
| November | — | — | ||
| December | — | — |
Monthly total = full-time count + capped part-time hours ÷ 120. Annual average = sum of monthly totals ÷ 12. Monthly figures display two decimals; the calculation retains precision.
This is a workforce-threshold estimate, not a final compliance determination. Related-company aggregation and the seasonal-worker exception can affect status. New employers and special employee exclusions require additional review. A result below 50 does not rule out self-insured coverage reporting or state obligations. IRS questions and answers ↗ · Calculation and rounding rules ↗
Calculations run in your browser. Enter company totals only; no employee names or SSNs are needed. For a future assessment year, results are projections until the prior calendar year is complete.
ACA company affiliation screening
Business Affiliation Checker
Check common ownership across 2–6 companies and screen controlled-group relationships to see which employees to count together for ALE purposes. Choose a brother–sister or parent–subsidiary relationship and enter the ownership percentages.
Scope: this screen handles simple taxable corporations and partnerships with matching ownership interests. It checks the percentages held by the listed owners and companies on the selected date. It does not automatically adjust ownership for family relationships or other attribution rules, or evaluate changes over an entire year. Use Company A–F and Owner 1–10 as aliases. Owner names are optional and stay in this page’s memory; do not enter EINs or employee details.
Maximum 6 companies.
Try an example
Names or aliases help identify owners; relationships are for review, not automatic attribution. For each family relationship, identify the other owner in the same cell. Family relationships or uncertainty trigger professional review. Leave names blank if preferred; no information is saved or submitted by this calculator.
Enter known percentages to four decimals, including explicit 0 where there is no interest. Blank means unknown. Each company’s entered percentages must total no more than 100%. Include every potentially common individual owner in brother–sister mode, or every relevant holding company in parent mode. Unrelated outside interests may be omitted.
Which ownership percentage should I use?
Corporate tests consider voting power or share value; partnerships consider capital or profits. This simplified screen uses one percentage only where those interests match. If they differ, or the entity is disregarded, tax-exempt, an insurance company, a trust, an estate, or a sole proprietorship, mark the complex-structure box and seek review. Common-control regulation ↗ · Corporate controlled-group rules ↗
Before relying on the screen
How the tests work: brother–sister screening tests sets of up to five owners who each own an interest in every tested company. The same set must reach at least 80% in each company and more than 50% identical ownership, using each owner’s smallest interest across the tested companies. Parent screening adds companies when qualifying group entities together hold at least 80%. Chain percentages are not simply multiplied.
The result identifies the workforce to include for each company’s ALE determination from all entered passing ownership groups containing that company. Ownership classifications are shown in the supporting calculations. Overlapping relationships and circular ownership require review. Attribution can change effective ownership, and affiliated service groups can require aggregation without meeting these percentage tests. IRS controlled-group examples ↗ · Ownership attribution rules ↗
For ACA purposes, aggregation can affect ALE status. This educational screen does not certify affiliation or establish that companies are unrelated. Review any conclusion with your adviser before deciding filing obligations. Once aggregation is established, use the ALE calculator with the appropriate combined workforce totals. IRS ACA aggregation guidance ↗
1095-C code explainer
1095-C codes explained.
Look up coverage offers, enrollment, employment status and affordability safe harbors. Search a code such as 1E or 2C, or a topic such as ICHRA, COBRA or self-insured coverage.
Line 14 describes the offer. Line 16 describes enrollment, employment or relief. For example, 1E can describe an offer to the employee, spouse and dependents, while 2C confirms the employee’s enrollment for the entire month.
MEC means minimum essential coverage. MV means minimum value. A spouse is separate from dependents for these reporting codes. Report monthly facts; use “All 12 Months” only when the same entry applies throughout the year.
30 code explanations · Select a code to read more.
1AQualifying Offer
A full-time employee is offered MEC providing minimum value, with MEC also offered to the spouse and dependents. The employee’s self-only cost meets the tax year’s indexed mainland federal poverty line limit. Leave Line 15 blank for this code.
Form 1095-C · Line 14
1BEmployee only
MEC providing minimum value is offered to the employee. Neither the spouse nor dependents receive an MEC offer.
Form 1095-C · Line 14
1CEmployee and dependents
The employee is offered MEC providing minimum value, and dependents are offered MEC. The spouse is not offered MEC.
Form 1095-C · Line 14
1DEmployee and spouse
The employee is offered MEC providing minimum value, and the spouse is offered MEC. Dependents are not offered MEC. Use 1J instead when the spouse’s offer is conditional.
Form 1095-C · Line 14
1EEmployee, spouse and dependents
The employee is offered MEC providing minimum value, and both the spouse and dependents are offered MEC. Use 1K instead when the spouse’s offer is conditional.
Form 1095-C · Line 14
1FMEC without minimum value
The offered coverage qualifies as MEC but does not provide minimum value. The offer may cover just the employee or also include family members.
Form 1095-C · Line 14
1GSelf-insured enrollment: never full-time during the year
The individual enrolled in the employer’s self-insured coverage for at least one month and was either never an employee during the year or never a full-time employee in any month. Use 1G for all 12 months, even if enrollment lasted only part of the year. Leave Lines 15 and 16 blank; report actual covered months in Part III.
Form 1095-C · Line 14
1HNo MEC offer
No coverage was offered, or the offered coverage was not MEC. This also generally covers months before employment or after termination. An offer must generally provide coverage for every day of the month; a partial-month offer does not qualify as a full-month offer.
Form 1095-C · Line 14
1JEmployee and conditional spouse offer
The employee is offered MEC providing minimum value. The spouse’s MEC offer depends on a condition, such as having no coverage available through another employer. Dependents are not offered MEC.
Form 1095-C · Line 14
1KEmployee, dependents and conditional spouse offer
The employee is offered MEC providing minimum value, dependents are offered MEC, and the spouse’s MEC offer is conditional.
Form 1095-C · Line 14
1LICHRA: employee only · residence ZIP
An individual coverage HRA is offered only to the employee. Affordability uses the employee’s primary residence ZIP code.
Form 1095-C · Line 14
1MICHRA: employee and dependents · residence ZIP
An individual coverage HRA is offered to the employee and dependents, excluding the spouse. Affordability uses the employee’s primary residence ZIP code.
Form 1095-C · Line 14
1NICHRA: employee, spouse and dependents · residence ZIP
An individual coverage HRA is offered to the employee, spouse and dependents. Affordability uses the employee’s primary residence ZIP code.
Form 1095-C · Line 14
1OICHRA: employee only · worksite ZIP
An individual coverage HRA is offered only to the employee. Affordability uses the primary employment site ZIP code under the location safe harbor.
Form 1095-C · Line 14
1PICHRA: employee and dependents · worksite ZIP
An individual coverage HRA is offered to the employee and dependents, excluding the spouse. Affordability uses the primary employment site ZIP code under the location safe harbor.
Form 1095-C · Line 14
1QICHRA: employee, spouse and dependents · worksite ZIP
An individual coverage HRA is offered to the employee, spouse and dependents. Affordability uses the primary employment site ZIP code under the location safe harbor.
Form 1095-C · Line 14
1RICHRA: unaffordable offer
An individual coverage HRA is offered but is not affordable. The offer may be employee-only or include the spouse and/or dependents. Leave Line 15 blank for this code.
Form 1095-C · Line 14
1SICHRA: individual not full-time
An individual coverage HRA is offered to someone who is not a full-time employee. Check the year-wide 1G rule separately when that person enrolled in self-insured coverage and was never full-time during the year. Leave Line 15 blank for 1S.
Form 1095-C · Line 14
1TICHRA: employee and spouse · residence ZIP
An individual coverage HRA is offered to the employee and spouse, excluding dependents. Affordability uses the employee’s primary residence ZIP code.
Form 1095-C · Line 14
1UICHRA: employee and spouse · worksite ZIP
An individual coverage HRA is offered to the employee and spouse, excluding dependents. Affordability uses the primary employment site ZIP code under the location safe harbor.
Form 1095-C · Line 14
1I, 1V, 1W, 1X, 1Y, 1ZReserved codes
These six Line 14 codes are reserved in the 2025 instructions. Do not use them for a current coverage scenario.
Form 1095-C · Line 14
2ANot employed at any time in the month
The person was not an employee on any day of the month. Do not use 2A in a month with even one day of employment, including the termination month. For later months of post-employment COBRA enrollment, use 2A rather than 2C.
Form 1095-C · Line 16
2BNot full-time, or qualifying termination month
The employee was not full-time for the month and did not enroll in offered MEC. This code also applies when a full-time employee’s offer or coverage ended before month-end solely because employment terminated, and would otherwise have continued through month-end.
Form 1095-C · Line 16
2CEnrolled in employer health coverage
The employee was enrolled in the employer’s MEC for every day of the month. This generally takes priority over other Line 16 codes, including affordability safe harbors. Exceptions: use 2E when multiemployer relief applies; do not use 2C with Line 14 code 1G, for non-MEC coverage, or for post-employment COBRA or other post-employment coverage. An offer or a waiver alone does not establish enrollment.
Form 1095-C · Line 16
2DLimited Non-Assessment Period
A qualifying section 4980H(b) period applies, such as an eligible initial measurement period or waiting period. A company’s waiting period does not automatically qualify: the measurement method, timing and subsequent offer requirements matter. Use 2D rather than 2B for a qualifying initial measurement period; 2E takes priority when applicable.
Form 1095-C · Line 16
2EMultiemployer interim relief
The employer qualifies for the multiemployer arrangement interim guidance for this employee and month. This code takes priority over other Line 16 codes, including 2C and 2D. A union employee or a contribution alone does not establish eligibility for the relief.
Form 1095-C · Line 16
2FAffordability: Form W-2 safe harbor
The employer uses the employee’s Form W-2 wages to establish affordability under the applicable safe harbor. If selected for that employee, this method must be used consistently for all months in the calendar year when coverage is offered, subject to the Line 16 ordering rules.
Form 1095-C · Line 16
2GAffordability: federal poverty line safe harbor
The employer establishes affordability using the applicable federal poverty line safe harbor for the month. This is a Line 16 affordability code; it is separate from the Line 14 Qualifying Offer code 1A.
Form 1095-C · Line 16
2HAffordability: rate of pay safe harbor
The employer establishes affordability using the applicable rate of pay safe harbor. The rules differ for hourly and salaried employees; use the required calculation rather than simply comparing the premium with actual take-home pay.
Form 1095-C · Line 16
2IReserved code
This Line 16 code is reserved in the 2025 instructions. Do not use it to report a current safe harbor or relief.
Form 1095-C · Line 16
Line 15: the employee’s required contribution
Report the monthly employee cost for the lowest-cost self-only MEC offer that provides minimum value. This may differ from the premium for the coverage the employee actually selected. If the required contribution is zero, enter 0.00.
Complete Line 15 with 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T or 1U. Leave it blank for other Line 14 codes.
ICHRA: the amount generally reflects the applicable lowest-cost self-only silver plan premium minus the monthly ICHRA amount, using the applicable age and location rules. For 1L, 1M, 1N and 1T, Line 17 reports the residence ZIP; for 1O, 1P, 1Q and 1U, it reports the worksite ZIP used under the location safe harbor.
Common combinations and reporting rules
- 1E + 2C: an MEC offer to the employee, spouse and dependents that provides minimum value for the employee, with the employee enrolled in MEC for every day of that month.
- 1E + 2F: the same offer, with the employee declining coverage and the employer meeting the W-2 affordability safe harbor and other applicable reporting conditions.
- 1H + 2A: no MEC offer and no employment on any day of the month.
- 1H + 2D: no full-month offer during a qualifying Limited Non-Assessment Period.
- 1G + blank Line 16: qualifying year-wide self-insured reporting for someone who was never full-time during the year.
- Waived coverage: there is no separate waiver code. Enter the applicable Line 16 code, or leave the month blank when none applies.
- Safe harbors 2F, 2G and 2H: apply the tax year’s indexed affordability percentage. Do not use these codes for months marked “No” in Form 1094-C, Part III, column (a), for the MEC offer indicator.
- COBRA: a post-termination COBRA offer is generally not reported as an offer to a former employee; later nonemployment months generally use 1H and 2A. COBRA after reduced hours while still employed follows different offer and enrollment rules.
- Self-insured coverage and ICHRA: Part III separately reports enrolled individuals and months of coverage. Unlike the full-month 2C rule, Part III can report coverage for a month with at least one covered day.
Code definitions checked against the 2025 IRS Form 1095-C instructions ↗. Updated October 12, 2026.
Free ICHRA planning tool
ICHRA affordability calculator
Check whether your company’s chosen ICHRA allowance meets the selected affordability test, based on the plan year, employee age, location and income.
Automatic premiums: official CMS tables for 2024–2026, where available. Other states and premium years use a verified premium you enter. Calculations stay in your browser; no employee names or SSNs are needed.
Complete the inputs, then calculate to see the result.
How this calculator works and what to verify
The monthly employee contribution is the benchmark premium minus the monthly ICHRA amount, with a minimum of $0. Compare it with the selected income measure multiplied by the plan-year affordability percentage. The suggested minimum allowance is rounded up to the next cent.
CMS employer tables identify a benchmark plan using the lowest age band, then provide that plan’s rate for the employee’s age. Use employee-specific current Marketplace information for a premium-tax-credit estimate, especially where age-based plan rankings differ. Employer location and look-back safe harbors do not apply to the employee’s Marketplace determination.
Calculate again when relevant monthly inputs or locations change. W-2 mode covers a constant full-calendar-year contribution only; part-year employment, changing contributions and non-calendar-year W-2 testing require separate review. A salaried rate-of-pay safe harbor may be unavailable after a salary reduction. Medicare-integrated HRAs, family tax-credit eligibility, class design and other ICHRA requirements are outside this calculator.
Planning estimate only. This result cannot be relied upon as a tax, legal, Marketplace eligibility or compliance determination. Verify source premiums, plan terms and applicable safe-harbor conditions before acting.
Sources reviewed October 15, 2026: IRS ICHRA guidance · CMS employer premium tables · 2027 percentage · 2025–2026 percentages · HHS poverty guidelines
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