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1095-C When Both Spouses Work for Same ALE

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I have a question that has bedeviled me. Here's the situation:

Both spouses work full-time for the same ALE.  Husband enrolls in family coverage and covers his spouse and children,

The instructions for Form 1095-C provide that in such as case "the enrollment information should be reflected only on Form 1095-C for the employee who enrolled in the coverage. (However, it would report the other employee family members as covered individuals)."

This makes total sense.  My question is whether a Form 1095-C needs to be completed and delivered separately for the spouse.  (The Instructions also state that one Form 1095-C needs to be completed for each full-time employee.)  If one does need to be completed, what codes should be used for the spouse?

There is probably no requirement that a form be completed for the spouse but I have not found any guidance specifically saying so, and, as I mentioned, it is bedeviling me.

Any assistance would be appreciated.

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A form needs to be completed for each FTE - since spouse is also a full-rime employee, the offer of coverage must be reported on line 14 (either 1A or 1E).  Line 15 should reflect cost of single coverage in lowest cost plan if using 1E, or be left blank if using 1A.  Line 16 should reflect safe harbor code (1F, 2G or 2H).

No information needs to be entered in Part III as spouse's actual coverage will be reported on form of employee electing family coverage.

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