Are there any ACA changes made for the 2021 tax year?
1.5k views | Last modified 10/22/2021 4:10:33 AM EST | Added by ACAwise Team

Yes. Earlier this year, the IRS announced the changes to the ACA, 1095-C, which confirms the addition of two new ACA codes in Line 14. The additional code is for reporting an offer of an Individual Coverage Health Reimbursement Arrangement (HRA).

So, an Applicable Large Employer (ALE) that offers an individual coverage HRA can use two previously reserved codes from Code Series 1 on Form 1095-C, line 14, for reporting offers of coverage for 2021 as follows:

New Line 14 ACA Codes Description
1T Individual coverage HRA offered to employee and spouse (no dependents) with affordability determined using employee's primary residence location ZIP code.
1U Individual coverage HRA offered to employee and spouse (no dependents) using employee's primary employment site ZIP code affordability safe harbor.


If you are new to ICHRA Reporting and need help generating the ICHRA codes, send your requirements to [email protected] or contact us at (704)-954-8420. We have experienced ACAwise professionals who can generate ACA Form 1095-C codes with 100% accuracy, file your ACA Forms with the IRS, State and distribute the 1095 copies to your employees on time.

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