If you were offered health insurance coverage by your employer but chose not to enroll, this situation will affect how certain parts of Form 1095-C are completed, particularly Part II: Employee Offer and Coverage. Here's how it plays out:

Key Impacts on Form 1095-C

Line 14: Offer of Coverage

The "Offer of Coverage" column on Line 14 will still reflect the type of coverage your employer offered you, even if you did not enroll. For example, the code could be:
• 1A: Minimum essential coverage providing minimum value was offered to you (and possibly your dependents) at a cost considered affordable.
• 1E: Minimum essential coverage providing minimum value was offered to you and your dependents but not necessarily to your spouse.
Other codes may apply based on the specific offer.

Line 15: Employee Required Contribution

This line shows the lowest monthly premium amount you would have been required to pay for self-only coverage under the plan offered to you, regardless of whether you enrolled. If you did not enroll, the amount in this field still represents what you could have paid, not what you actually paid.

Line 16: Applicable Section 4980H Safe Harbor

This line may indicate whether the employer met affordability requirements under the ACA (Affordable Care Act) using safe harbor codes. For example:
• 2F: The employer used the W-2 safe harbor to determine affordability.
• 2G: The employer used the federal poverty line safe harbor.
• 2H: The employer used the rate of pay safe harbor.