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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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▸Contents — Publication 5258 — Guide for Affordable Care Act (ACA) Information Returns (AIR) Submission Composition and Reference Guide

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