*Note – This article is for Tax Year 2015. Guidance for Tax Year 2016 is located here:
One of the most common ACA e-filing errors returned from the IRS AIR system is the TIN Validation Error AIRTN500.
What causes TIN Validation Error AIRTN500?
This typically happens when the last name and SSN submitted in your filing doesn’t match what the IRS has on file. This can happen for the following reasons:
- A maiden name was used when married name is registered with the SSA (or vice-versa)
- A Hispanic last name was used where 2 last names are common. The first last name listed in the last name field must be the one registered with the SSA.
- A covered individual’s last name or SSN can cause this issue, and (unfortunately) the IRS does not tell us whether an employee or covered individual triggered the issue.
- An employer EIN mismatch on the 1094-C in Part I and also in Part IV of the 1094-C for Aggregate ALEs. This can also cause TIN validation errors in the associated 1094-Cs for remaining ALE members.