Ask the Expert: 1095-C Reporting when Both Spouses Work for Same Employer

For Form 1095-C (Employer-Provided Health Insurance Offer and Coverage) reporting, if the spouse is also an employee, specifically what code do we use in line 16 for the employee enrolled as the spouse?

According to the IRS instructions for Forms 1094-C and 1095-C, if two or more employees employed by the same employer are spouses or employee and dependent, and one employee enrolled in a coverage option under the plan that also covered the other employee(s) (for example, one employee spouse enrolled in family coverage that provided coverage to the other employee spouse and their employee dependent child), the enrollment information should be reflected only on the Form 1095-C for the employee who enrolled in the coverage (but would report the other employee family members as covered individuals).