Form 1095-B uses Coverage Codes to indicate the type of Minimum Essential Coverage (MEC) provided. These codes are entered in Part IV, Column (d) of the form, which lists covered individuals (e.g., employees, their dependents). Here's a breakdown:

Form 1095-B Coverage Codes

A: Employer-Sponsored Coverage Refers to health insurance provided through an employer, including self-insured plans.
B: Individual Market Insurance Includes coverage purchased directly from an insurance company or through a Health Insurance Marketplace (Exchange).
C: Government-Sponsored Programs Includes plans such as:
    • Medicaid (if it qualifies as MEC).
    • CHIP (Children's Health Insurance Program).
    • Medicare Part A.
    • TRICARE for military members and their families.
D: Multiemployer Plan Coverage Refers to coverage offered under a multiemployer plan (common in unionized industries).
E: Other MEC Covers any other types of qualifying MEC that don't fit into the categories above (e.g., certain religious health care programs).

Where These Codes Appear

These codes are entered in Part IV, Column (d) of the form for each individual listed. They identify the type of coverage provided for each person during the year.

Purpose of the Codes

These codes help the IRS determine whether individuals and their dependents were covered under a qualifying MEC plan to meet:

• Federal or state individual mandate requirements.
• Employer reporting obligations (if applicable).

If you're filling out or reviewing Form 1095-B and need further clarification on how to apply these codes, feel free to ask!