[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303985-105":53,"doc-detail-303985-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","correcting-mistakes-on-forms-1094-c-and-1095-c","Correcting Mistakes on Forms 1094-C and 1095-C","","Applicable large employers must correct errors in Forms 1094-C and 1095-C as soon as possible to help avoid penalties. The guidance explains when a new Form 1095-C and related filings are required, including errors involving employee names and Social Security numbers, ALE identifiers, coverage offer specifications, premium amounts, relief codes, and covered individuals information. It also details how to revise the Authoritative Transmittal, how to submit corrected paper and electronic forms, required checkboxes, and key penalty ranges.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/correcting-mistakes-on-forms-1094-c-and-1095-c/303985/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/correcting-mistakes-on-forms-1094-c-and-1095-c/303985.png","ImageObject",442,249,{"name":88,"@type":89},"Bulrr","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When must ALEs distribute the 1095-C employee statement?","Question",{"text":108,"@type":109},"The deadline for distributing the 1095-C employee statement was March 31, 2016.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What errors require issuing a new Form 1095-C and filing with the IRS?",{"text":113,"@type":109},"A new form and IRS filing are required for specified errors such as incorrect employees’ or enrollees’ names and Social Security numbers, ALE name and/or EIN, coverage offer specifications, premium amounts for self-only, safe harbor or relief codes, and covered individuals information.",{"name":115,"@type":106,"acceptedAnswer":116},"How should ALEs correct the 1095-C and 1094-C when submitting revised paper forms?",{"text":117,"@type":109},"ALEs should file a fully completed Form 1095-C with correct information and enter “X” in the CORRECTED checkbox. They should also file a Form 1094-C Transmittal with corrected Form(s) 1095-C, but not mark the CORRECTED checkbox on Form 1094-C.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303985,1790142652,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},5909892115043,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Correcting Mistakes on Forms 1094-C and 1095-C  \nBy Shari Herrle, Director of Compliance  \nApplicable large employers (ALEs) that submitted Forms 1094-C and 1095-C should correct any errors as soon as possible to avoid possible penalties.  \nAll ALEs are required to use these forms to report information about group health coverage , regardless of whether they “play or pay” in accordance with the Affordable Care Act’s Employer Shared Responsibility provisions.  \nThis update will help you determine what is considered an error and how to correct it.  \nAddressing errors within the 1095-C  \nThe deadline for distributing the 1095-C employee statement was March 31, 2016.  \nA new form must be issued to the employee and the IRS if an employer discovers or is notified by the employee of the following errors:  \n􀁸 Employees’ or enrollees’ names and Social Security numbers  \n􀁸 ALE’s name and/or EIN  \n􀁸 Specifications regarding the offer of coverage (line 14)  \n􀁸 Premium amount of the least expensive option for self-only (line 15)  \n􀁸 Safe harbor or other relief codes (line 16)  \n􀁸 Covered individuals information (Part III completed by self-insured employer)  \nPlease note that the information contained in this document is designed to provide authoritative and accurate information , in regard to the subject matter covered. However, it is not provided as legal or tax advice and no representation is made as to the sufficiency foryour specific company’s needs. This document should be reviewed by your legal counsel or tax consultant before use.  \n4.12.2016 | Page 1  \nFixing the 1094-C Authoritative Transmittal  \nThe Authoritative Transmittal is identified on Part I, line 19 and must be filed for each employer reporting aggregate employer-level data for all full-time employees of the employer. According to the IRS instructions , employers that find errors in a transmittal that is not the Authoritative Transmittal are not required to correct the form.  \nEmployers should submit a revised 1094-C (Authoritative Transmittal) if the form includes the following errors:  \n􀁸 Name and/or EIN of the ALE  \n􀁸 Total number of Forms 1095-C filed by or for the ALE  \n􀁸 Aggregated ALE group information  \n􀁸 Certifications of eligibility  \n􀁸 Minimum essential coverage Indicator  \n􀁸 Section 4098H Transition Relief Indicator  \n􀁸 Full-time employee count  \n􀁸 Aggregated group indicator  \nSubmitting revised paper forms to the IRS  \nCorrecting information on 1095-C employee statement Employers should:  \n􀁸 File a fully completed Form 1095-C with correct information  \n􀁸 Enter an “X” in the CORRECTED checkbox  \n􀁸 File a Form 1094-C Transmittal (DO NOT mark the CORRECTED checkbox on Form 1094-C) with corrected Form(s) 1095-C  \nPlease note that the information contained in this document is designed to provide authoritative and accurate information , in regard to the subject matter covered. However, it is not provided as legal or tax advice and no representation is made as to the sufficiency foryour specific company’s needs. This document should be reviewed by your legal counsel or tax consultant before use.  \n4.12.2016 | Page 2  \n􀁸 Provide employee with copy of the corrected Form 1095-C  \nCorrecting information on the 1094-C Authoritative Transmittal Employers should:  \n􀁸 File a fully completed Form 1094-C with correct information  \n􀁸 Enter an “X” in the CORRECTED checkbox  \n􀁸 Do not file a return correcting information on a Form 1094-C that is not the Authoritative Transmittal  \n􀁸 Do not file any other documents (e.g. Form 1095-C) with the corrected Authoritative Transmittal  \nRevising electronic forms  \nAs summarized above, employers should correct errors on Forms 1094-C and 1095-C, enter“X” in the CORRECTED checkbox and refile the form with the IRS.  \nThe vendor you used to file electronically should be able to provide direction for this process. Furnish corrected Forms 1095-C to affected individuals as soon as practicable.  \nPenalties  \nThe IRS penalty for failing to provid","cbCaiaokhxLOxIhN","https://ap.wps.com/l/cbCaiaokhxLOxIhN","pdf",378061,"English","# Addressing errors within the 1095-C\n## 1095-C distribution deadline and when to issue a new form\n## Information errors requiring correction\n# Fixing the 1094-C Authoritative Transmittal\n## When transmittal corrections are required\n## Revised 1094-C errors list\n# Submitting revised paper forms to the IRS\n## How to correct 1095-C and 1094-C (checkbox guidance)\n## Corrected copies for employees\n# Revising electronic forms\n## Refiling steps and vendor direction\n# Penalties\n## IRS penalty amounts and potential additional penalties","[{\"question\":\"When must ALEs distribute the 1095-C employee statement?\",\"answer\":\"The deadline for distributing the 1095-C employee statement was March 31, 2016.\"},{\"question\":\"What errors require issuing a new Form 1095-C and filing with the IRS?\",\"answer\":\"A new form and IRS filing are required for specified errors such as incorrect employees’ or enrollees’ names and Social Security numbers, ALE name and/or EIN, coverage offer specifications, premium amounts for self-only, safe harbor or relief codes, and covered individuals information.\"},{\"question\":\"How should ALEs correct the 1095-C and 1094-C when submitting revised paper forms?\",\"answer\":\"ALEs should file a fully completed Form 1095-C with correct information and enter “X” in the CORRECTED checkbox. They should also file a Form 1094-C Transmittal with corrected Form(s) 1095-C, but not mark the CORRECTED checkbox on Form 1094-C.\"}]","Correcting Mistakes on Forms 1094-C and 1095-C | PDF",1789808754]