NOTE: This article applies to errors identified in your IRS Error Report. 

For all other 1095-related corrections, see How do I make corrections to a 1095-C Form?



If there is an error with a 1095C form, you should review the information for the employee listed on the error report and verify that all the information is correct.



Most often, this is the result of an inconsistency between the last name and Social Security number listed on the 1095 form and the information the IRS has on file, which could happen for the following reasons:

  • The information was entered incorrectly.
  • A maiden name was used when a married name is registered with the SSA (or vice-versa)
  • Multiple (or hyphenated) last names. In cases where an individual has two last names, the first last name listed in the last name field must be the one registered with the SSA.


If the error is with a Name or SSN, the Error Message Text will include one of the following:

  • “OtherCompletePersonName” – This indicates the error is with an employee’s name or SSN.
  • “CoveredIndividualName” – This indicates the error is with a dependent’s name or SSN.



Correcting Name/SSN Mismatch Errors

To identify the error, ACA Track recommends that you:

  1. Check your records (HR/Benefits, Payroll data) to verify that all names and SSNs were entered correctly.
  2. Contact the employee to validate their Name and SSN Combination (as well as those for any Covered Individuals).


To correct the error:

  1. For Employees: Update their SSN in the Manage Employees module. For full instructions, see Editing Employee Information. This step must be completed for each affected employee BEFORE re-uploading any data.
  2. Make the appropriate changes in your Employee Datasheet.
  3. Re-upload the employee/dependent data for JUST those individuals with errors. If the error is with a dependent’s information, you must also re-upload the data for the employee they are enrolled under.
  4. Recomplete the 1095-C process and submit Corrective 1095 forms for those employees.
  5. Return to the IRS Submission tab and submit a corrective 1094 batch.


FOR  DEPENDENTS ONLY: If you are unable to identify an error (or can’t  confirm it with the employee), delete the SSNs for the Dependent and  enter the applicable date of birth (DOB) in the appropriate field. Note: DOB cannot be used for the employee listed on Form 1095-C.




What if You Can’t Fix the Errors or Find No Errors?

You  may be unable to resolve an issue if it is not possible to contact a  specific employee or covered individual to validate their information. It is also possible that you have taken all required steps and believe that your data is accurate. In these cases, make sure to document your process thoroughly to avoid potential fines and penalties. 


The IRS has outlined the following steps for obtaining SSN/DOB information:

  • Request the Employee and Covered Individuals’ Social Security numbers (or other TINs) at the individual’s first enrollment.
  • If you do not receive the SSN, make the second request at a reasonable time thereafter.
  • If SSNs are still not provided, make a third request by December 31 of the year following the initial request. Note: You are not required to solicit an SSN from an individual whose coverage is terminated.


While ACA TRACK cannot provide you with legal advice concerning your compliance, we will be happy to answer questions surrounding the corrected submission process.


For more information about correcting SSN/Name errors and your requirements, see the IRS publication: Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs.




See Also:


Corrections


IRS Submission Process

 


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