For an applicable large employer (ALE) completing Form 1095-C, a former employee that has coverage (e.g., COBRA, state continuation, retiree coverage, etc.) is coded as 1H for line 14 and 2A on line 16 for the months in the year in which the termination of employment occurs, and 1G for line 14 for months in the year(s) following the year in which the termination of employment occurs. If the coverage is self-insured, Part III needs to be completed as well.
If you have any questions or need assistance with ACA compliance, please contact us.