For calendar year 2023 and after, it is mandatory to indicate whether the employee or any of their family members were eligible, on December 31 of that year, to access any dental care insurance, or coverage of dental services of any kind, that you offered.
| Code | Access |
|---|---|
| 1 | Not eligible to access any dental care insurance, or coverage of dental services of any kind |
| 2 | Payee only |
| 3 | Payee, spouse and dependent children |
| 4 | Payee and their spouse |
| 5 | Payee and their dependent children |
Do not use box 45 before January 2024 if you are filing electronically.
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