Questions about Line 15

Amounts are only reported on line 15 when certain codes are used on line 14.

A few reasons why line 15 has an amount for certain months or some employees are :

1. An amount is entered on line 15 only if the Offer of Coverage reported on line 14 includes an offer of minimum value coverage to the employee. 
2. The amount on Line 15 is the employee’s share of the monthly cost for the lowest-cost self-only minimum essential coverage providing minimum value that is offered by the employer
3. It is completely acceptable and expected, that some employees will have amounts populated on line 15, while other employees will not.  This speaks to the subjectivity of ACA reporting and how the multitude of variables that are used in the ACA can result in different reporting for each employee.