One of the most common types of ACA e-filing errors returned from the IRS AIR system are TIN validation errors, including EIN validation errors. The most common EIN validation errors are listed below:
- 1094C-004-01 – Form 1094C ‘BusinessName’ and ‘EmployerEIN’ in ‘EmployerInformationGrp’ must match the IRS database. Form 1094C ‘BusinessName’ and ‘EIN’ within ‘OtherALEMembersGrp’ must match the IRS database.
- 1094C-079-01 – Form 1094C ‘BusinessName’ and ‘EIN’ within ‘OtherALEMembersGrp’ must match the IRS database.
- 1095B-052-01 – Form 1095B ‘BusinessName’ and ‘EIN’ within ‘IssuerInfoGrp’ must match the IRS database.
What causes an EIN Validation Error?
This will happen when the name and EIN submitted in your filing doesn’t match what the IRS has on file, and this can happen for the following reasons:
- An employer EIN mismatch on the 1094-C in Part I and also in Part IV of the 1094-C for Aggregate ALEs. (Note: This can also cause TIN validation errors in the associated 1094-Cs for remaining ALE members.)
- A Issuer Name and EIN mismatch on the 1095-B in Part III, in the Issuer Information section.
How do I prevent these errors going forward?
The best fix for EIN validation errors is to catch them before you submit your filings to the IRS. We strongly recommend verifying your EINs and employee TINs annually to catch any changes, updates, or typos.
If you are a BoomTax customer, you will receive 10 free verifications by registering with our affiliate TINCorrect:
What is error code 1094C-004-01?
This indicates that the company name and/or EIN is the source of the TIN validation error.
What is error code 1094C-079-01?
This indicates that the company name and/or EIN listed in Part IV (Aggregate ALE section) of your summary form is the source of the EIN Validation Error.
What is error code 1095B-052-01?
This indicates that the business name and/or EIN listed in Part III (Issuer or Other Coverage Provider section) of your forms 1095-B is the source of the EIN Validation Error.
How do I fix this?
Depending on the type of issue, here are some ways to correct an EIN validation error:
- Verify the data you are filing matches.
- For forms 1094-C – Correct the company name and/or EIN. You will also want to make sure to update the Part IV (Aggregate ALE section) in all affected filings as well.
- For forms 1094-B – Correct the Issuer name and/or EIN in the 1095-B, Part III (Issuer or Other Coverage Provider section). If you’re using BoomTax, you would need to update the Issuer name/EIN in the summary form and we will handle the rest.
I can’t fix this issue. What now?
If you are unable to fix the issue, then you can contact the IRS directly to get the correct information. If you have lost or misplaced your EIN, you can try any or all of the following to locate it:
- Find the notice that was issued by the IRS when you applied for your EIN. This is issued as a confirmation and receipt of an EIN.
- If you created a bank account using your EIN, or applied for any state or local license, you can contact the agency for this information.
- Find a previously filed tax return for the entity (if one has been filed before).
- Ask the IRS to search for your EIN by contacting the Business & Specialty Tax Line at 800-829-4933 (hours of operation are 7 am – 7 pm local time, Mon-Fri).
- You may receive a notice from the IRS regarding the invalid TIN.
Maintain your focus on compliance to avoid penalties associated with ACA form filings. With increasing fines and more stringent tax enforcement nowadays, it’s crucial. Delve into ACA filing details to ensure your tax affairs are in order.
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.