Part II Employee Offer and Coverage
Publication 5258 — Guide for Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide · 2026-10-03 edition · updated 2026-10-04 · United States
Plan Start Month
Employee’s Age
14 Offer of Coverage
Employee Required 15 Contribution
Contact telephone number, including area code, of the person to contact who is responsible for answering any questions.
‘PlanStartMonth’ with PlanStartMonth efile type of string, length 2. Pattern
This is the Employee’s age on Jan1. <xsd:minInclusive value=”1”/> <xsd:maxInclusive value=”120”>
The applicable code from Code Series 1, either for “All 12 Months” if the same code applies for all 12 calendar months, or the applicable code for each month (see form instructions for Code Series 1 values). 1A 1B 1C 1D 1E 1F 1G 1H 1J 1K 1L 1M 1N 10 1P 1Q 1R 1S 1T 1U 1V 1W 1X 1Y 1Z
The amount of the Employee Required Contribution (only if 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T or 1U is entered on line 14)
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters 103
Data Mapping for ISS-UI Services/ISS-A2A Web Services
| Form Line Num | 1095-C Data Element | Definition | XML Element Name |
|---|---|---|---|
| 16 | Applicable Section 4980H Safe Harbor |
The applicable code from Series 2, either for “All 12 Months” if the same code applies for all 12 calendar months, or the applicable code for each month (see form instructions for Code Series 2 values). 2A 2B 2C 2D 2E 2F 2G 2H |
EmployeeOfferAndCoverageGrp Choice between AnnualSafeHarborCd MonthlySafeHarborGrp JanSafeHarborCd - DecSafeHarborCd |
| 17 | Zip Code | The applicable ZIP Code used for determining affordability if employee was offered an individual coverage HRA. |
Choice between AnnualICHRAZipCd or MonthlyICHRAZipCdGrp |
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