The Internal Revenue Service (IRS) provided two additional codes from Code Series 1 to be used on Form 1095 for ICHRA Reporting on line 14. This is used for reporting offers of individual coverage HRAs (ICHRAs) under Section 6056. These codes were previously reserved (unused) on the IRS instructions. The new Codes are:

• 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 These additional codes may be used when an employer offers ICHRA coverage to an employee and their spouse, but not to dependent children.

These additional codes may be used when an employer offers ICHRA coverage to an employee and their spouse, but not to dependent children.For plan years beginning on or after Jan. 1, 2020, employers may offer HRAs integrated with individual health insurance coverage or Medicare, subject to certain conditions (ICHRAs); they included a number of changes related to offers of ICHRA coverage, including eight additional codes in Code Series 1 (Codes 1L-1M) that may be used to report offers of ICHRA coverage.