Understanding Replacement Transmission

Transmitters can replace rejected transmissions and rejected submissions. When you resubmit for replacing the rejected electronic transmission of your Forms 1094-C/1095-C, the transmission build will include all records from the original transmission automatically.

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.

A transmission can be rejected by the IRS portal or by the AIR program.