Affordable Care Act Forms 1095-C and Transmittal Forms 1094-C

As you know, Forms 1095-C will need to be filed for every employee to whom an ALE (Applicable Large Employer) made an offer of health coverage.  Theoretically, Forms 1095-C will be filed in relatively large batches, and each batch will be accompanied by a Form 1094-C Transmittal.  Line 19 on Form 1094-C confirms that the submission is the authoritative transmittal for a year.  Unless you are submitting Forms 1095-C, there really is no other reason why you would ever file a Form 1094-C.

So what happens if you find that a Form 1095-C has incorrect data and needs to be corrected and resubmitted?

In that case, re-submit only the corrected Form 1095-C (not all the other Forms 1095-C that were originally submitted together), checking the correction box at the top of the form.  Along with the corrected Form 1095-C, you would send a nonauthoritative Form 1094-C Transmittal to the IRS in which there would not be an indication on Line 19 of a second authoritative transmittal for the year.

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