This chapter contains the following topics:
Section 6.1, "Understanding the AIR Year-End Reporting Process"
Section 6.3, "Making Corrections Prior to Filing with the IRS"
Section 6.4, "Creating and Reviewing Submitted or Transmitted Form 1094-C"
Section 6.7, "Understanding Corrected Forms 1094-C and 1095-C"
After you review the Affordable Care Act Health Coverage Information Returns (AIR) workfiles (Form 1095-C and Form 1094-C) information online and make any necessary corrections, print the forms and review them for accuracy.
The year-end reporting process includes:
Printing Forms 1095-C for employees
Resetting Forms 1094-C and 1095-C if any error is identified in the forms
Building the transmission XML files (Form Data XML and Manifest XML files)
Uploading the AIR XML files to the IRS (AIR system)
Replacing rejected transmissions
Correcting accepted transmissions to fix errors reported by the IRS or employer and submitting the corrections
Form 1095-C must be distributed to employees by January 31 following the reporting year. Electronic filing of Forms 1094-C and 1095-C must be submitted to the IRS by March 31 of the year following the reporting year. If corrections are made to an employee's Form 1095-C after distribution, a corrected Form 1095-C must be issued to the employee. If the correction is made after the form has been electronically filed and accepted by the IRS, an electronic correction must also be filed with the IRS.
Form 1095-C must be provided to each employee who was employed by the ALE Member and who was a full-time employee for any part of the year. In addition, employees enrolled in self-insured coverage must receive a Form 1095-C, regardless of full-time status. Each ALE Member must print only one Form 1095-C for each recipient.
JD Edwards supports printing Form 1095-C for distribution to recipients (usually employees). The system does not support paper filing to the IRS, or printing Form 1095-C for the IRS form format, or any other pre-printed form format.
JD Edwards supports electronic filing of Forms 1094-C or 1095-C with the IRS using the ACA Information Returns (AIR) system UI Channel. This involves producing one or more XML Form Data files and transmitting to the IRS through the AIR System Web Portal. Each Form Data file contains 1094-C and 1095-C information, and is accompanied by a separate XML Manifest file.
The JD Edwards World system supports printing 1095-C for employees or recipients using a BI Publisher template. The system does not support paper filing to the IRS or printing Form 1095-C for the IRS form format or any other pre-printed form format. The JD Edwards system only supports electronic filing to the IRS.
Form 1095-C should be provided to each employee who was employed by the ALE Member and who was a full-time employee for any part of the year. In addition, employees enrolled in self-insured coverage should also receive a Form 1095-C, regardless of their full-time status. Each ALE Member must print only one Form 1095-C for each full-time employee.
An employee working for more than one ALE Member receives a Form 1095-C from each employer.
| For | Verify that Form 1095-C |
|---|---|
| Full-time employees | Part I and Part II are completed. |
| Full-time employees covered by a self-insured plan | Part I, Part II, and Part III are completed. |
| Part-time employees covered by a self-insured plan | Part I, and Part III are completed and Code 1G is entered on Line 14 in Part II of the form. |
Form 1094-C is a cover sheet that must accompany Forms 1095-Cs sent to the IRS. As an ALE Member, you must submit your own Form 1094-C. You can submit any number of Forms 1094-C but only one of them can be the Authoritative Transmittal form.
The Form 1094-C - Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns contains summary information for each employer about the health coverage offered to the employees. The Form 1094-C includes counts of total and full-time employees by month.
This section provides an overview of AIR year-end forms, lists prerequisites, and discusses how to print Form 1095-C.
Before you print Form 1095-C, complete the following tasks:
Process the 1095-C Offer and Coverage workfile build and optionally the 1095-C Covered Individuals workfile build.
Review and validate the data generated by the workfile build processes.
Ensure that you have specified the Print Form 1095-C version in the processing parameters set up to use for printing.
Test print to verify that the data is correct and verify form alignment.
Ensure that the alias fields in the Data Dictionary match the RTF template.
For more information, see Section B.1, "Understanding the Sources for Forms 1095-C and 1094-C and1095-C XML"
From Human Resources (G08), choose Affordable Care Act
From Affordable Care Act (G08ACA), select ACA Information Returns
From ACA Information Returns (G08AIR), select Information Returns Workbench
Create an IFS folder.
For more information, see JD Edwards World Technical Tools Guide.
Copy the BI Publisher template (1095-C_PDF.rtf) from the Software Update to the new IFS folder.
Setup Electronic Document Delivery (EDD).
For more information, see Set Up EDD in JD Edwards World Technical Tools Guide.
Set up a PDF Profile. (G00E, option 6)
PDF Profiles includes the data that controls the security settings and output properties for a PDF file that you create through EDD.
Setup a Transformation Template (G00E, option 5).
You define transformation templates to translate XML output from Import/Export using an XSL or BI Publisher (BIP) template. You use an XSL template to transform an XML document from one form to another. You use a BIP template with XML input data to create an output report in various formats. Before you complete the Template File field in the transformation template, you must create the template file. For the 1095-C Print process, the BIP template is already created (1095-C_PDF.rtf) and is included in the Software Update.
Set up a Distribution Profile (G00E,m option 3).
You set up a distribution profile to define how to distribute a document and the individuals that receive the document. You can select a method for distribution, such as, print or e-mail.
Note:
Form 1095-C output is not set up to burst individual forms in separate PDF files and is not suitable to e-mail Form 1095-C to employees. However, you may e-mail Form 1095-C PDF output to yourself as a convenience.Setup the Batch Export Parameters on the Form 1095-C DREAMWriter version(s) for the Form 1095-C Print program (P085192).
Build the 1095-C Offer of Coverage and Covered Individuals workfiles.
The Form 1095-C is reliant on the information in the 1095-C Offer and Coverage Information (F08119) and 1095-C Covered Individuals (F08120). This information must be built before you can print the Form 1095-C.
Run the Form 1095-C Print.
You need to set up a version for the Form 1095-C Print program (P085192).
From the Information Returns Workbench (P08210WB), inquire on the AIR ID you are processing.
Enter Selection Option 6 (Print Form 1095-C).
When the Warning window appear, verify that the Version being called is correct and press F6.
If a version is not specified on the Information Return Revisions (P08210M) screen, then a Versions List window appears and you must select a version.
Wait for both Forms 1095-C print jobs to complete.
Review the BI Publisher PDF output file for accuracy and correct page breaks.
Print the BI Publisher PDF output file.
You can make changes to Form 1095-C to correct inaccurate form information when you have not yet reported year-end data to the IRS. For example, an employee's address change does not appear on the Form 1095-C that you just printed because the new address is not yet entered into the Payroll system. If you have not yet submitted the returns information to the IRS, you can enter the address change and reprint Form 1095-C. If you have previously distributed a Form 1095-C to the employee, write the word Corrected on the form.
Note:
If you find an entire group of employees with incorrect information, and you need to rerun the 1095-C Offer and Coverage and/or 1095-C Covered Individuals build process to correct them, you may run a reset to remove the build for an AIR ID so you can rerun the build.You can reprint AIR year-end forms for an entire version or for a selected group of employees, based on the version data selections.
Note:
Enter an X in the corrected check-box only when correcting a Form 1095-C previously filed with the IRS. If you are correcting a Form 1095-C that was previously furnished to a recipient, but not filed with the IRS, write Corrected on the new Form 1095-C furnished to the recipient.This section discusses how to file Form 1094-C electronically.
The Work with 1094-Cs program (P08245) allows you to select 1094-Cs to include in a transmission file, called a Form Data file, for submitting to the IRS. You may select one or more 1094-Cs for each transmission. There will be a 1094-C for each combination of Reporting Year, AIR ID and Taxpayer ID. Each 1094-C selected creates a separate submission within the transmission.
The Work With 1094-Cs program allows you to:
Select and deselect 1094-Cs for inclusion in a transmission.
Launch the batch process to build a transmission.
View a transmission record for a submitted 1094-C.
View a submission record or records for a submitted 1094-C.
View 1094-C detailed information.
If you select the Authoritative Transmittal 1094-C for a taxpayer, the program automatically selects all remaining unsubmitted non-authoritative 1094-Cs for that taxpayer. This is because the Authoritative Transmittal must include the total forms counts for all 1094-Cs.
From Affordable Care Act (G08ACA), select ACA Information Returns
From ACA Information Returns (G08AIR), select Electronic Filing
From Electronic Filing (G08ACAEF), select Work with 1094-Cs
On the Work with 1094-C program (P08245), enter the following:
| Field | Description |
|---|---|
| ACA Reporting Year | The calendar year for which the ACA Health Coverage Information Return is being produced. |
| AIR ID | An alphanumeric value similar to a Payroll ID or a W2 ID, which identifies a customer-defined set of AIR records within one reporting year. |
| Employer Tax Identification Number | A number that identifies your company to the tax authority. This number can include the tax ID number for an individual, a federal or state corporate tax ID, a sales tax number, and so on.
This number has specifically been established for the Payroll system to handle the requirements of taxing authorities that require more than nine positions for the tax identification number. Do not enter hyphens (dashes), slashes, spaces, or other punctuation in the tax identification number. |
| Corrected Number | This number is always zero on an original record.
If a record has been submitted and accepted by the IRS, and changes are then made to the record, the system will flag the original record as Corrected and create a new record with the Corrected Number incremented by one. |
| ACA Authoritative Transmittal Flag | A flag to indicate whether or not the 1094-C is the authoritative transmittal for the ALE Member.
Blank - The 1094-C is not the authoritative transmittal for the ALE Member X - The 1094-C is the authoritative transmittal for the ALE Member |
| Reporting Company | The company under which the 1094-C or 1095-C is reported. The reporting company is used to obtain the name and address information for the Federal Employer Identification Number (FEIN). This is equivalent to an Employer Tax ID, and equivalent to an ALE Member of an aggregated ALE group, or an ALE if ALE contains a single member. |
| ACA Transmission Type | Value identifying the type of ACA transmission to the IRS. This transmission type is used at the AIR ID level as well as at a transmission level. Valid Values:
|
| ACA Submission ID | An internal number assigned by the system to Affordable Care Act 1095-C returns. |
| IRS Transmission & Submission Status | Indicates the current status for a given ACA Form Data submission or transmission as communicated by the Internal Revenue Service. Valid values are:
|
An IRS transmission consists of two parts: the Manifest and the Form Data File.
Each transmission must have Form 1094-C or 1095-Cs.
The Manifest contains information about the transmitter, transmission and the payload.
The Form Data File contains one or more submissions in XML format.
A submission contains one Form 1094-C, and zero or more Form 1095-Cs.
You can use the information below to setup the parts needed to build and create the ACA Manifest & Form Data XML Files. When submitting files to the IRS, both a Manifest XML file and a Form Data XML file are required. The process utilizes the following:
A Manifest Information record that contains the information needed to produce the Manifest XML file.
The source XML document or file that contains the information from the JD Edwards files.
The XSL (Extensible Stylesheet Language) to be used to transform the source XML into the required IRS format. It contains the mapping information that describes how to transform the source XML into the target XML.
The target XML document or file that contains the required IRS formatted XML file.
Setup to Build and Create the ACA Manifest and Form Data XML Files
Setup a Manifest Information Record
The Manifest Information program allows you to enter and maintain the manifest information to be used when creating transmissions. The data resides in the Manifest Information file (F08213). The manifest file contains information about the transmitter and the entire transmission.
The Address Book Numbers for the Transmitter and Software Vendor are used to retrieve the names and phone numbers for contact individuals. For these individuals, their First, Middle and Surname are retrieved from the first Who's Who record for the Address Book Number.
Ensure Batch Export is enabled for the build program
The UDC table 00/BE (Batch Export Enabled Program) must contain the Manifest and Form Data XML Build (P08550). Values are:
Special Handling Code: YN
Hard Coded Y/N: Y
Note:
The special handling code entry is important or the XML file is not created correctly.Create an IFS Folder
You need an IFS folder in order to store the XSL template (FormData.xsl) as well as the source and resulting target XML files. For example, home/ACA. A logical location for the XSL template would be in the same IFS directory you created for the Form 1095-C RTF template.
For more information on how to setup the IFS Folder, see JD Edwards World Technical Tools Guide
Copy the ACA Form Data File XSL (FormData.xsl) from the Software Update to the new IFS folder.
Setup Electronic Document Delivery (EDD)
For more information on how to setup EDD, see JD Edwards World Technical Tools Guide
The following information explains the required EDD and DREAMWriter setup needed for building the ACA Manifest and Form Data XML files as well as the optional setup. If you want to generate e-mails automatically access the EDD Maintenance applications (G00E).
Transformation Template
You create and define transformation templates to translate XML output from Import or Export using an XSL template or a BI Publisher (BIP) template. You use an XSL template to transform an XML document from one form to another. You use a BIP template with XML input data to create an output report in various formats. Before you complete the Template File field in the transformation template, you must create the template file. For the ACA Manifest and Form Data File Build process, the XSL template has already been created for you (FormData.xsl) and is included in the Software Update.
You must create a Transformation Template to tell the system:
The name of the XSL template.
The IFS path where the XSL template resides.
The name of the resulting target XML file.
The IFS path where the source XML and resulting target XML files reside.
Note:
The output file name must be entered as 1094C_Request_xxxxx_@DATET@TIMEZ.xml, where xxxxx is the company-specific Transmitter Control Code (TCC) assigned to you by the IRS. Any other output format is rejected by the IRS.Distribution Profile
You set up a distribution profile to define how you want to distribute a document and the individuals that receive the document. You select a method for distribution, such as e-mail, print, FTP, or SFTP.
Even if you do not plan on having the resulting XML files distributed, the system still requires that you create and define a Distribution Profile with minimal information.
Note:
You must not submit a Form Data File that is sent through e-mail to the AIR system. When the Form Data File XML and Manifest XML are created, a checksum is calculated on the Form Data File and stored in the Manifest. The checksum could be altered if the Form Data File is sent through e-mail.Manifest and Form Data File Build (P08550)
You must update version ZJDE0001 for Form ID P08550 to specify the Batch Export Parameters. Any other versions created is not recognized by the process at this time.
Note:
The Batch Export Parameters (Spool File Export Parms) are user specific based on the User ID of each user so if multiple people are processing and running the ZJDE0001 version, they cannot interfere with each other.
If you want to view or change the parameters for a specific user, access the Spool File Export Parameters program from the Import/Export menu (G00PCIE).
Ensure that the Offer and Coverage Build, the Covered Individuals Build, the Form 1095-C Print, and the 1094-C Employee Counts are run. All of these can run from the Information Returns Workbench (G08AIR, option 2). The Offer and Coverage Build, the Covered Individuals Build, and the 1094-C Employee Counts can also be run from their own Menu Items.
Verify the 1094-C Transmittal Record(s).
Ensure the 1094-C information is correct for each 1094-C to be included in your transmission. The Address Book Numbers for the Reporting Company Contact and Designated Government Entity Contact (DGE) are used to retrieve the names and phone numbers for contact individuals. For these individuals, their First, Middle, and Surname are retrieved from the first Who's Who record for the Address Book Number.
Note:
The Signature, Date Signed, and Contact Title are not being used for the 2015 filing.Build the Manifest and Form Data File Transmission and XML Files.
Wait for the Manifest and Form Data File Build jobs to complete.
There are two jobs that are submitted when you run the Manifest and Form Data File Build. They are:
System i spool file
A System i spooled file is produced, which is used to export to JD Edwards format xml. The JD Edwards xml is then transformed into the IRS Form Data File xml. A System i spool file cannot be submitted to the IRS because there is information to the very far right that is written to the spool file and is used in the creation of the .xml files. The layout of the spool file prints out in portrait format instead of landscape. The spool file can be used as an audit of the information included in the Manifest and Form Data XML files but they cannot be used for anything else.
EDD
The EDD job creates the .xml files.
Once you see that both jobs have completed, you can go to the IFS folder created earlier to locate the resulting Form Data File XML and Manifest XML files of your transmission and submit them to the IRS.
The Work with Transmissions program (P08246) allows you to review and update transmissions and their status information. If a transmission has not been submitted to the IRS, you may delete it if you no longer want it. A detail program allows entry of the transmission's Submission Date and Status and a unique Receipt ID returned from the IRS. You may also go to view individual submissions within the transmission.
The XML Schemas for Forms 1094-C and 1095-C include elements designed to uniquely identify ACA Information Returns transmissions, submissions within the transmission, and records within the submission. The batch transmission build program generates a Unique Transmission ID for each transmission you build. Unique IDs are used to simplify and increase the precision of communications, replacements and corrections.
The system identifies each transmission with Reporting Year and a Unique Transmission ID (UTID). A transmission contains one or more submissions.
The IRS AIR system checks each transmission to ensure that the UTID is unique. If the UTID is not unique, the transmission is rejected and no further processing occurs on the transmission.
Selection Option 1 allows you to view the ACA Submissions included in this transmission. Selection Option 5 allows you to go a detail view of the ACA Transmission record, where you can update IRS Transmission Status, Type of Rejection, Receipt ID and Submitted Date.
From Affordable Care Act (G08ACA), select ACA Information Returns
From ACA Information Returns (G08AIR), select Electronic Filing
From Electronic Filing, select Work with ACA Transmissions
On the Work with ACA Transmissions program (P08246), enter the following:
| Field | Description |
|---|---|
| Transmission ID (UTID) | A unique number identifying a transmission. A transmission may include multiple submissions (groups of one 1094-C and its associated 1095-Cs), but may not exceed 100MB.
The format for the UTID includes various fields separated by colons (:) as follows:
For example, the UTID for the transmission is as follows: 550e8400-e29b-41d4-a716-446655440000:SYS12:BB002::T |
| Receipt ID | A unique number returned from the IRS to identify the receipt of a transmission (the transmission still may be accepted or rejected). The Receipt ID, Submission ID and Record ID will be concatenated together to identify a 1095-C record on error logs returned from the IRS |
| Transaction Originator | The person who originally entered the transaction. |
| ACA Submission Date | The date the 1095-C return for the employee was submitted to the Internal Revenue Service (IRS). |
| ACA Transmission Type | Value identifying the type of ACA transmission to the IRS. Valid values are:
|
| IRS Transmission & Submission Status | Indicates the current status for a given ACA Form Data submission or transmission as communicated by the Internal Revenue Service. Valid values are:
|
| Transmission 1094-C Record Count | The number of 1094-C records being transmitted to the IRS. |
| Transmission 1095-C Record Count | The number of 1095-C records being transmitted to the IRS. |
The Work with Submissions program (P08247) allows you to review Submissions and enter a Submission Status if required.
AIR processes each submission and provides a status and detailed acknowledgement for the Transmitter
If the Transmission Status returned from the IRS is Accepted (A) or Rejected (R) the status on each submission in the transmission is updated with the same status. If the Transmission Status is Partially Accepted (P) or Accepted with Errors (E), you must enter each Submission Status, since each may be different than the Transmission Status.
Selection Option 5 allows you to go to a detail view of the submission record.
From Affordable Care Act (G08ACA), select ACA Information Returns
From ACA Information Returns (G08AIR), select Electronic Filing
From Electronic Filing, select Work with ACA Submissions
On the Work with ACA Submissions program (P08247), enter the following:
| Field | Description |
|---|---|
| Transmission ID (UTID) | A unique number identifying a transmission. A transmission may include multiple submissions (groups of one 1094-C and its associated 1095-Cs), but may not exceed 100MB.
The format for the UTID includes various fields separated by colons (:) as follows:
The UTID for the transmission is as follows: 550e8400-e29b-41d4-a716-446655440000:SYS12:BB002::T |
| IRS Submission Sequence Number | An internal number assigned by the system to Affordable Care Act 1095-C returns. It uniquely identifies a single submission of 1095-C records to the IRS. This number is also assigned to the corresponding 1094-C record. |
| AIR ID | An alphanumeric value similar to a Payroll ID or a W2 ID, which identifies a customer-defined set of AIR records within one reporting year. |
| Transaction Originator | The person who originally entered the transaction. |
| IRS Submission Sequence Number | An internal number assigned by the system to Affordable Care Act 1095-C returns. It uniquely identifies a single submission of 1095-C records to the IRS. This number will also be assigned to the corresponding 1094-C record. |
| IRS Transmission & Submission Status | Indicates the current status for a given ACA Form Data submission or transmission as communicated by the Internal Revenue Service. Valid values are:
|
| Employer Tax Identification Number | A number that identifies your company to the tax authority. This number can include the tax ID number for an individual, a federal or state corporate tax ID, a sales tax number, and so on.
This number has specifically been established for the Payroll system to handle the requirements of taxing authorities that require more than nine positions for the tax identification number. Do not enter hyphens (dashes), slashes, spaces, or other punctuation in the tax identification number. |
| ACA Authoritative Transmittal Flag | A flag to indicate whether or not the 1094-C is the authoritative transmittal for the ALE Member.
|
This section explains the process for replacing a rejected Transmission.
When a transmission is rejected at the portal, the transmitter will receive an error code that is prefixed with TPE. The corresponding error description message contains information about the error that was detected.
When a transmission is rejected at the IRS Portal, the transmitter must fix the problem that caused the rejection and should resubmit the same transmission with no other changes. The only exception is if the transmission is rejected because the message size is too large (the Form Data File exceeds the 100 MB size limitation). In the case where the message size is too large, the transmitter must reduce the number of records in the Form Data File before resending the transmission.
Once the error causing the rejection is fixed, you create the replacement transmission using Option 2 from the Work with Transmissions program (P08246). Once the replacement transmission XML files have been created, you transmit to the IRS through the AIR system Web portal similar to the original transmissions.
Replacement transmissions must be filed when a transmission is rejected by the AIR system. When the AIR system rejects the transmission, the error code returned to the transmitter is prefixed with AIR. For the processing year 2019, AIR System includes submission level rejections along with Transmission level rejections. None of the records included in a transmission or submission that is rejected are maintained in IRS data stores. Thus, when a transmission is rejected by IRS, it must be replaced entirely. The transmission types that are supported are:
| Value | Description |
|---|---|
| O | A transmission containing original records |
| C | A transmission containing correction records |
| R | A transmission containing replacement records |
Beginning with Processing Year 2016, Transmitters are able to replace rejected Transmissions, as well as rejected Submissions. This section explains the process for replacing a Transmission or Submission.
Replacements can only be transmitted for previously rejected Transmissions or Submissions. Content (forms contained within) of the Replacement Transmissions or Submissions must be same as their corresponding rejected Original Transmissions/Submissions that are being replaced.
Once the error causing a rejection has been fixed, you request a Replacement Transmission using option 2 from the Work with Transmissions program (P08245). The system builds a replacement transmission that adheres to the following requirements:
TransmissionTypeCd should be R
OriginalReceiptId data element should contain the ReceiptId of the original transmission and must not be empty
OriginalUniqueSubmissionId in the Form Data File should be empty. If not Transmission will be rejected.
Replacement transmission should not include any additional replacing or new submissions.
Once the replacement transmission XML Form Data file and Manifest have been built, you transmit them to the IRS through the AIR System Web portal similar to an original transmission.
Beginning with Processing year 2016, the IRS may reject an individual submission within a Transmission. In this case the Transmission Status is Partially Accepted and the Submission Status is Rejected. Once the error causing the rejection has been fixed, you request a replacement submission using option 2 from the Work with Submissions program (P08247). The system builds a new transmission containing the replacement submission, which adheres to the following requirements:
TransmissionTypeCd should be R
OriginalReceiptId data element value should be empty. If not transmission will be rejected.
OriginalUniqueSubmissionId in the Form Data File should not be empty.
Duplicate replacement Submission (s) included within the same transmission will be rejected.
Replacement transmission should not include any new original or new submissions.
Once the replacement transmission XML Form Data file and Manifest have been built, you transmit them to the IRS through the AIR System Web portal similar to an original transmission.
As a Benefits Administrator, you may have to generate and submit corrected Forms 1094-C and 1095-C. If the previously filed and accepted returns contains any errors reported by the IRS, or if there are any erroneous information that you or your employees discover in the submitted and accepted returns.
Before a Form 1095-C has been submitted and accepted by the IRS, the IRS considers the 1095-C original. If you need to make a change to the Form 1095-C information, you do so on the original records, either by rerunning the build processes or by manually adjusting the records. If the Form 1095-C has been printed and the paper form distributed to the employee, you reprint the original record. You need to write the word Corrected on the paper Form 1095-C.
Once the Form 1095-C has been submitted and accepted by the IRS, the IRS now retains a record of the original Form 1095-C. Now, if you need to make a change to the Form 1095-C information, do the following:
You must enter a Correction AIR ID that references the original AIR ID.
When making changes to the Form 1095-C information, either by the batch build process or manually, the system marks the original 1095-C as having been corrected and creates new records with the updated information. The new records are associated with the Correction AIR ID and display a Correction Number greater than zero.
You need to print the Correction AIR ID Form 1095-Cs and distribute the updated paper Form 1095-Cs to employees. You must manually mark these with a value X in the CORRECTED box.
You rerun the 1094-C build process to create new 1094-C records where needed.
You submit the Correction AIR ID for a transmission build in the same manner as the original AIR ID. The system automatically makes the necessary adjustments to show the transmission as a Transmission Type C (Corrected).
Note:
Corrections to Form 1095-C records which were originally submitted with a non-authoritative transmittal Form 1094-C are submitted with a new non-authoritative transmittal Form 1094-C. Corrections to Form 1095-C records which were originally submitted with the authoritative transmittal Form 1094-C are submitted with a new original authoritative transmittal Form 1094-C. In this instance, the AIR ID Transmission Type is C (Correction), but the 1094-C is still the original.Until an authoritative transmittal Form 1094-C has been submitted and accepted by the IRS, the IRS considers the authoritative transmittal 1094-C original. If you need to make a change to the authoritative transmittal Form 1094-C information, you do so on the original records by manually adjusting the records. Changes are not needed on non-authoritative transmittal 1094-C records, since the system automatically updates Form 1095-C counts.
Once the authoritative transmittal Form 1094-C has been submitted and accepted by the IRS, the IRS now retains a record of the original authoritative transmittal Form 1094-C. Now, if you need to make a change to the authoritative transmittal Form 1094-C information, do the following:
No correction AIR ID is necessary.
When making changes to the authoritative transmittal Form 1094-C information, the system marks the original authoritative transmittal Form 1094-Cs as corrected and creates new records with the updated information. The new records show a Correction Number greater than zero.
You submit the corrected authoritative transmittal Form 1094-C for a transmission build in the same manner as the original authoritative transmittal Form 1094-C. When you select the corrected authoritative transmittal Form 1094-C for a transmission build, the corrected authoritative transmittal Form 1094-C is always built into a submission containing only the authoritative transmittal Form 1094-C (no 1095-C records). The system automatically makes the necessary adjustments to show the transmission as a Transmission Type C (Corrected).
Once a Submission has been accepted by the IRS, you need to update the Submission status to A (Accepted) or E (Accepted with Errors). The IRS now has a permanent record of the original Forms 1094-C and 1095-C. If you still need to make a change to the Form 1095-C, the system will:
Edit to make sure a Correction AIR ID has been entered for the Original AIR ID (the AIR ID being corrected).
Instead of changing the original record, the system will flag the original record as having been corrected, and write a new record with the corrected information.
This new record will have a Line Number (RCK5) field incremented by one relative to the original record.
The correction record may be changed multiple times, until it is submitted and accepted by the IRS.
If you make a change to a Covered Individual record, the system automatically creates a correction record for the Offer and Coverage record.
You build and submit a correction transmission similar to an original transmission. The system automatically makes the necessary changes to the XML elements to meet the correction requirements.
Note:
If you need to make a correction to the Authoritative Transmittal 1094-C for a taxpayer, a correction AIR ID is not required. If you need to make a change to a submitted and accepted Authoritative transmittal 1094-C, the system will:Instead of changing the original record, the system will flag the original record as having been corrected, and write a new record with the corrected information.
This new record will have a Line Number (RCK5) field incremented by one relative to the original record.
The correction record may be changed multiple times, until it is submitted and accepted by the IRS.
When the corrected Authoritative Transmittal 1094-C record is selected for a transmission build, it is placed in a separate Submission containing only the Authoritative Transmittal 1094-C.
Note:
Non-authoritative transmittal 1094-Cs are not corrected.