When filing your data directly to the IRS through the IRS AIR UI or A2A portal, the IRS will report back the status of your filings via an error XML file (if there is an error) complete with the affected submission/record IDs and error codes. We’ve gathered these Form 1094-C IRS AIR error codes into a comprehensive list below complete with plain English descriptions on what these errors mean and how to fix them.
Also, make sure to check out our complete, exhaustive list of all IRS AIR Error Codes for the UI and A2A systems.
Error Code 1094C-001-01
Business Rule:
Form 1094C ‘SubmissionId’ must not be a duplicate of another ‘SubmissionId’ within the same transmission.
Description:
In the IRS AIR system, a transmission can contain multiple submissions. Each submission represents a 1094-C and its associated 1095-Cs. For the sake of tracking errors and being able to uniquely identify a filing, the IRS requires that you give each submission a unique ID within the transmission.
IRS Action: REJECT
Error Code 1094C-002-01
Business Rule:
Form 1094C ‘TaxYr’ must match the year of the schema versions being supported by the AIR system.
Description:
This error will happen if you specify a tax year in your transmission that is not supported by the IRS. The IRS currently supports submissions from the current tax year going back to tax year 2015 (this may change going forward). It’s important to note that you must use the correct schema for the tax year you are submitting as these specifications change yearly.
IRS Action: REJECT
Error Code 1094C-004-01
Business Rule:
Form 1094C ‘BusinessName’ and ‘EmployerEIN’ in ‘EmployerInformationGrp’ must match the IRS database.
Description:
This error is a TIN validation error at the employer level. This means the employer name and/or EIN doesn’t match what the IRS has on file. Since they are unable to match this with known data the filing must be rejected. We recommend running your data through a tin validation service prior to filing to ensure your filing won’t be rejected. This is one of the more common errors you’ll find in the Form 1094-C IRS AIR Error Codes, and is critical in that it will result in a hard reject.
IRS Action: REJECT
Error Code 1094C-005-01
Business Rule:
If Form 1094C ‘EmployerEIN’ in ‘EmployerInformationGrp’ has a value, then ‘TINRequestTypeCd’ within ‘EmployerInformationGrp’ must have a value equal to “BUSINESS_TIN”.
Description:
Currently, the IRS only supports business TINs for Form 1094-C. Given the requirements of the ACA employer mandate, it wouldn’t make sense to use an SSN or individual TIN for the 1094-C employer data.
IRS Action: Report Error
Error Code 1094C-008-02
Business Rule:
Form 1094C ‘MailingAddressGrp’ within ‘EmployerInformationGrp’ must have a value (either USAddressGrp or ForeignAddressGrp).
Description:
The IRS requires an employer address (either domestic or foreign) for Form 1094-C.
IRS Action: Report Error
Error Code 1094C-009-01
Business Rule:
If Form 1094C ‘BusinessName’ in ‘EmployerInformationGrp’ has a value, then ‘ContactNameGrp’ within ‘EmployerInformationGrp’ must have a value.
Description:
The IRS requires an employer contact name for Form 1094-C. This is the individual the IRS will contact if they have any questions about the filing.
IRS Action: Report Error
Error Code 1094C-010-01
Business Rule:
If Form 1094C ‘BusinessName’ in ‘EmployerInformationGrp’ has a value, then ‘ContactPhoneNum’ within ‘EmployerInformationGrp’ must have a value.
Description:
The IRS requires an employer contact phone number for Form 1094-C. This is the individual the IRS will contact if they have any questions about the filing.
IRS Action: Report Error
Error Code 1094C-013-01
Business Rule:
Form 1094C ‘BusinessName’ and ‘EmployerEIN’ within ‘GovtEntityEmployerInfoGrp’ must match the IRS database.
Description:
This error is a TIN validation error for the Designated Government Entity section. This means the DGE name and/or EIN doesn’t match what the IRS has on file. Since they are unable to match this with known data the filing must be rejected. We recommend running your data through a tin validation service prior to filing to ensure your filing won’t be rejected.
IRS Action: REJECT
Error Code 1094C-014
Business Rule:
If Form 1094C ‘EmployerEIN’ in ‘GovtEntityEmployerInfoGrp’ has a value, then ‘TINRequestTypeCd’ must have a value equal to “BUSINESS_TIN”.
Description:
The IRS currently only supports businesses TINS for Designated Goverment entities.
IRS Action: Report Error
Error Code 1094C-019
Business Rule:
If Form 1094C ‘BusinessName’ within ‘GovtEntityEmployerInfoGrp’ has a value, then ‘MailingAddressGrp’ within ‘GovtEntityEmployerInfoGrp’ must have a value.
Description:
It’s somewhat rare for filers to complete the Designated Goverment Entity section, but if you fill in a business name in this section you must fill out the entirety of the section (including business address, etc).
IRS Action: Report Error
Error Code 1094C-020
Business Rule:
If Form 1094C ‘BusinessName’ within ‘GovtEntityEmployerInfoGrp’ has a value, then ‘ContactNameGrp’ within ‘GovtEntityEmployerInfoGrp’ must have a value.
Description:
It’s somewhat rare for filers to complete the Designated Goverment Entity section, but if you fill in a business name in this section you must fill out the entirety of the section (including contact name, etc).
IRS Action: Report Error
Error Code 1094C-023
Business Rule:
If Form 1094C ‘BusinessName’ within ‘GovtEntityEmployerInfoGrp’ has a value, then ‘ContactPhoneNum’ within ‘GovtEntityEmployerInfoGrp’ must have a value.
Description:
It’s somewhat rare for filers to complete the Designated Goverment Entity section, but if you fill in a business name in this section you must fill out the entirety of the section (including contact phone, etc).
IRS Action: Report Error
Error Code 1094C-026
Business Rule:
Form 1094C ‘Form1095CAttachedCnt’ must have a value.
Description:
The IRS requires you tell them how many Forms 1095-C are attached to the transmission. This protects you from software issues where the form counts may differ from the actual form data attached. We consider these to be a form of checksum to ensure everything adds up prior to submission.
IRS Action: Report Error
Error Code 1094C-027
Business Rule:
Form 1094C ‘Form1095CAttachedCnt’ must match the count of Form 1095Cs attached to Form 1094C.
Description:
In this error, the IRS double checks to ensure the attached 1095-C count for a given 1094-C matches the count you’ve reported. As mentioned above, this is a way to double check the submission to ensure everything adds up.
IRS Action: Report Error
Error Code 1094C-028
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked, then ‘TotalForm1095CALEMemberCnt’ must have a non-zero value.
Description:
An authoritative transmittal to the IRS is the 1094-C that contains all of the data necessary for filing (including parts II, III, and IV). If you’ve indicated that the 1094-C is authoritative, then you must fill in a field indicating how many total forms this employer is filing, so that the IRS can add up the form counts from this filing with all of the non-authoritative submissions for the same employer to determine if any forms are missing.
IRS Action: Report Error
Error Code 1094C-029
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then ‘TotalForm1095CALEMemberCnt’ must not have a value.
Description:
A non-authoritative transmittal is not expected to “know” about all of the information required for filing and the IRS takes this a step further by not allowing you to specify a total form count as this would likely clash with the official count reported on the authoritative transmittal.
IRS Action: Report Error
Error Code 1094C-030-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked, then ‘AggregatedGroupMemberCd’ must have a choice of “Yes” or “No” indicated.
Description:
An authoritative transmittal to the IRS is the 1094-C that contains all of the data necessary for filing (including parts II, III, and IV). This rule is checking specifically to see if Part III, column D is completed for authoritative transmittals.
IRS Action: Report Error
Error Code 1094C-031-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then ‘AggregatedGroupMemberCd’ must not have a choice of “Yes” or “No” indicated.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-032-01
Business Rule:
If Form 1094C ‘AggregatedGroupMemberCd’ has a choice of “No” indicated, then ‘BusinessName’ within ‘OtherALEMembersGrp’ must not have a value.
Description:
If you’ve reported that the employer is NOT part of an aggregated group in the 1094-C Part III, you must not list any company names in the aggregate ALE list in Part IV since that wouldn’t make much sense.
IRS Action: Report Error
Error Code 1094C-033-01
Business Rule:
If Form 1094C ‘AggregatedGroupMemberCd’ has a choice of “No” indicated, then ‘EIN’ within ‘OtherALEMembersGrp’ must not have a value.
Description:
If you’ve reported that the employer is NOT part of an aggregated group in the 1094-C Part III, you must not list any EINs in the aggregate ALE list in Part IV since that wouldn’t make much sense.
IRS Action: Report Error
Error Code 1094C-034
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then checkbox ‘QualifyingOfferMethodInd’ must not be checked.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-037
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then checkbox ‘NinetyEightPctOfferMethodInd’ must not be checked.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-038-03
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and not all of the ‘MinEssentialCvrOffrCd’ (within JanALEMonthlyInfoGrp through DecALEMonthlyInfoGrp) have a choice of “Yes” or “No” indicated, then ‘MinEssentialCvrOffrCd’ (within ‘YearlyALEMemberDetail’) must have a choice of “Yes” or “No” indicated.
Description:
This is a check to ensure that if you are completing the authoritative transmittal for the employer, you are also indicating whether the coverage was affordable via Part III (a) by checking a box for each month, or by checking a box for the entire year.
IRS Action: Report Error
Error Code 1094C-040-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then the ‘MinEssentialCvrOffrCd’ in ‘YearlyALEMemberDetail’ must not have the choice of “Yes” or “No” indicated.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-041-02
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and ‘MinEssentialCvrOffrCd’ in ‘YearlyALEMemberDetail’ have neither choices “Yes” or “No” indicated, then all of the ‘MinEssentialCvrOffrCd’ (within JanALEMonthlyInfoGrp through DecALEMonthlyInfoGrp) must have a choice of “Yes” or “No” indicated.
Description:
Similar to ‘1094C-038-03’, this rule checks the opposite condition to ensure that either a yearly value is given for Part III (a) or a month by month value is given.
IRS Action: Report Error
Error Code 1094C-042-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then the ‘MinEssentialCvrOffrCd’ (within JanALEMonthlyInfoGrp through DecALEMonthlyInfoGrp) must not have a choice of “Yes” or “No” indicated.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-043-01
Business Rule:
If Form 1094C ‘MinEssentialCvrOffrCd’ in ‘YearlyALEMemberDetail’ has a choice of “Yes” indicated, then either all ‘MinEssentialCvrOffrCd’ in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ must have a choice of “Yes” indicated or none of the ‘MinEssentialCvrOffrCd’ in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ must have a choice of “Yes” or “No” indicated.
Description:
If you provide a value for Part III (a) in BOTH monthly and yearly columns, they must agree. Otherwise, you must leave either monthly or yearly blank (but not both).
IRS Action: Report Error
Error Code 1094C-044-01
Business Rule:
If Form 1094C ‘MinEssentialCvrOffrCd’ in ‘YearlyALEMemberDetail’ has a choice of “No” indicated, then either all ‘MinEssentialCvrOffrCd’ in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ must have a choice of “No” indicated or none of the ‘MinEssentialCvrOffrCd’ in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ must have a choice of “Yes” or “No” indicated.
Description:
Similar to ‘1094C-043-01’ this rule is checking to make sure if ‘No’ is indicated, you are consistent in using it for monthly/yearly entries.
IRS Action: Report Error
Error Code 1094C-045-02
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and checkbox ‘NinetyEightPctOfferMethodInd’ is not checked, and ‘ALEMemberFTECnt’ in ‘YearlyALEMemberDetail’ is zero or has no value, then at least one occurrence of ‘ALEMemberFTECnt’ (in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’) must have a value greater than zero and less than 2,500,000.
Description:
The IRS requires a full time employee count for every month (or all year) on the 1094-C in Part III if you do not qualify for the 98% offer method.
IRS Action: Report Error
Error Code 1094C-047
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then ‘ALEMemberFTECnt’ must not have a value.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-048-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and all of the ‘TotalEmployeeCnt’ (in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’) are either zero or have no value, then ‘TotalEmployeeCnt’ in ‘YearlyALEMemberDetail’ must have a value greater than zero and less than 2,500,000.
Description:
If you don’t provide a full time employee count in the monthly boxes, this must be present in the all 12 months box for authoritative transmittals.
IRS Action: Report Error
Error Code 1094C-049
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then ‘TotalEmployeeCnt’ must be zero or not have a value.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-050-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and ‘TotalEmployeeCnt’ in ‘YearlyALEMemberDetail’ is zero or has no value, then at least one occurrence of ‘TotalEmployeeCnt’ in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ must have a value greater than zero and less than 2,500,000.
Description:
Authoritative transmittals are required to include a total employee count for each month of the year via the all 12 months box, or by filling in Jan-Dec.
IRS Action: Report Error
Error Code 1094C-052-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and ‘AggregatedGroupMemberCd’ has a choice of “Yes” indicated and no ‘AggregatedGroupInd’ in each of the ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ is checked, then checkbox ‘AggregatedGroupInd’ in ‘YearlyALEMemberDetail’ must be checked.
Description:
If you’ve indicated to the IRS that the submission is for an employer that is part of an aggregated group, you must specify what months they were part of an aggregate ALE group.
IRS Action: Report Error
Error Code 1094C-053
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then none of the checkboxes ‘AggregatedGroupInd’ must be checked.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-054-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and ‘AggregatedGroupMemberCd’ has a choice of “Yes” indicated and checkbox ‘AggregatedGroupInd’ in ‘YearlyALEMemberDetail’ is not checked, then at least one ‘AggregatedGroupInd’ checkbox in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’ must be checked.
Description:
This check is to ensure that if you’ve selected that the employer is an aggregate ALE, you’ve selected the months in which they were a member of the aggregate ALE group.
IRS Action: Report Error
Error Code 1094C-060-02
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and ‘AggregatedGroupMemberCd’ has a choice of “Yes” indicated, then at least one instance of ‘OtherALEMembersGrp’ must have a value.
Description:
If you’ve indicated to the IRS that the employer is a member of an aggregate ALE, you must provide the other members of the aggregate ALE group in part IV of the 1094-C.
IRS Action: Report Error
Error Code 1094C-062
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then ‘BusinessName’ in ‘OtherALEMembersGrp’ must not have a value.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-065
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is not checked, then ‘EIN’ in ‘OtherALEMembersGrp’ must not have a value.
Description:
Non authoritative transmittals are not allowed to have Form 1094-C parts II, III, or IV complete.
IRS Action: Report Error
Error Code 1094C-066-01
Business Rule:
If Form 1094C checkbox ‘NinetyEightPctOfferMethodInd’ is checked, then ‘MinEssentialCvrOffrCd’ in ‘YearlyALEMemberDetail’ must not have a choice of “No” indicated.
Description:
In order to qualify for the 98% offer method, the employer MUST provide a qualifying offer to at least 98% of eligible employees for all months of the year. Since this standard is higher than the minimum essential offer indicator in Part III (a), you must select ‘Yes’ for all months here if you’ve checked ‘Yes’ for the 98% offer eligibility.
IRS Action: Report Error
Error Code 1094C-067-01
Business Rule:
If Form 1094C ‘EmployerEIN’ in ‘EmployerInformationGrp’ has a value, then ‘TINRequestTypeCd’ in ‘EmployerInformationGrp’ must have a value.
Description:
If you provide an EIN, you must provide a field indicating what type of TIN is provided. Considering BUSINESS_TIN is the only allowable entry, this is likely provided in anticipation of future changes.
IRS Action: Report Error
Error Code 1094C-068
Business Rule:
If Form 1094C ‘EmployerEIN’ within ‘GovtEntityEmployerInfoGrp’ has a value, then ‘TINRequestTypeCd’ must have a value.
Description:
If you provide an EIN, you must provide a field indicating what type of TIN is provided. Considering BUSINESS_TIN is the only allowable entry, this is likely provided in anticipation of future changes.
IRS Action: Report Error
Error Code 1094C-069
Business Rule:
If Form 1094C ‘CorrectedInd’ has a choice of “Yes” indicated, then ‘CorrectedUniqueSubmissionId’ must have a value.
Description:
If you are submitting a correction, you must give a unique submission ID to indicate the IRS which submission from a previous submittal you are correcting.
IRS Action: Reject
Error Code 1094C-070
Business Rule:
If Form 1094C ‘CorrectedInd’ has a choice of “Yes” indicated, then no Form(s) 1095C can be attached.
Description:
According to the IRS logic for submitting corrections, a corrected 1094-C must be submitted separately from corrected 1095-Cs. This rules enforces this approach to corrections.
IRS Action: Reject
Error Code 1094C-071
Business Rule:
If Form 1094C ‘CorrectedInd’ has a choice of “No” indicated, then ‘CorrectedUniqueSubmissionId’ must not have a value.
Description:
If you have not indicated that you are making a correction, the IRS won’t allow you to populate the corrected submission id field. This rule is likely to ensure that you aren’t making unintentional corrections.
IRS Action: Reject
Error Code 1094C-072
Business Rule:
Form 1094C ‘CorrectedUniqueSubmissionId’ within ‘CorrectedSubmissionInfoGrp’ must be unique within the transmission.
Description:
You may only specify a submission ID once within a submission group for correction.
IRS Action: Reject
Error Code 1094C-075
Business Rule:
If Form 1094C ‘EIN’ in ‘OtherALEMembersGrp’ has a value, then ‘TINRequestTypeCd’ within ‘OtherALEMembersGrp’ must have a value.
Description:
If you provide an EIN in Form 1094-C Part IV, you must also indicate that this is a BUSINESS_TIN in the TINRequestTypeCd field.
IRS Action: Report Error
Error Code 1094C-076
Business Rule:
If Form 1094C ‘EIN’ in ‘OtherALEMembersGrp’ has a value, then ‘TINRequestTypeCd’ within ‘OtherALEMembersGrp’ must have a value equal to “BUSINESS_TIN”.
Description:
If you provide an EIN in Form 1094-C Part IV, you must also indicate that this is a BUSINESS_TIN in the TINRequestTypeCd field.
IRS Action: Report Error
Error Code 1094C-079-01
Business Rule:
Form 1094C ‘BusinessName’ and ‘EIN’ within ‘OtherALEMembersGrp’ must match the IRS database.
Description:
All company names and EINs provided in Part IV of the 1094-C are compared to the IRS database. If these don’t match, you will get a TIN validation error. We recommend checking your TINs prior to filing by using a TIN validation service.
IRS Action: Report Error
Error Code 1094C-081-01
Business Rule:
If Form 1094C checkbox ‘AuthoritativeTransmittalInd’ is checked and checkbox ‘NinetyEightPctOfferMethodInd’ is not checked, and all of the ‘ALEMemberFTECnt’ (in ‘JanALEMonthlyInfoGrp’ through ‘DecALEMonthlyInfoGrp’) are either zero or have no value, then ‘ALEMemberFTECnt’ in ‘YearlyALEMemberDetail’ must have a value greater than zero and less than 2,500,000.
Description:
If you are not using the 98% offer method, you are required to provide a full time employee count for every month of the year in Part III of the 1094-C.
IRS Action: Report Error
Error Code 1094C-082
Business Rule:
Form 1094C ‘OriginalUniqueSubmissionId’ must be unique within the transmission.
Description:
Submission IDs must be unique within a transmission. This is to help determine which submission has an error after submitting your data.
IRS Action: Reject
Error Code 1094C-083-01
Business Rule:
If Form 1094C ‘OriginalUniqueSubmissionId’ has a value, then it must match the Unique Submission ID (‘ReceiptId’|’SubmissionId’) of a Submission containing original records that has not already been successfully replaced.
Description:
If you are submitting a replacement, you must indicate the OriginalUniqueSubmissionId you are replacing AND this can’t be a rejected submission that you’ve already replaced.
IRS Action: Reject
Error Code 1094C-084-02
Business Rule:
If Form 1094C ‘OriginalUniqueSubmissionId’ has a value, then it must match the Unique Submission ID (‘ReceiptId’|’SubmissionId’) of a Submission containing original records that was rejected in a partially accepted transmission.
Description:
Replacements filings can only be submitted to replace a rejected filing. In this case, the transmission is marked as partially accepted since it contains both accepted and rejected submissions.
IRS Action: Reject
Error Code 1094C-085-01
Business Rule:
If Form 1094C ‘OriginalUniqueSubmissionId’ has a value, then Manifest ‘TransmissionTypeCd’ must equal “R”.
Description:
The IRS will only allow you to specify an original submission to replace if you have indicated that you will be filing the current submission as a replacement. This is likely to protect against unintentional replacements.
IRS Action: Reject
Error Code 1094C-086-01
Business Rule:
If Form 1094C ‘CorrectedUniqueSubmissionId’ has a value, then the Unique Submission ID (‘ReceiptId’ | ‘SubmissionId’) of the ‘CorrectedUniqueSubmissionId’ must match a Unique Submission ID from a Submission that was previously accepted by IRS.
Description:
In the IRS AIR system, you can only correct a filing that has been ‘Accepted’ or ‘Accepted With Errors’. Correcting a rejected filing requires filing a ‘Replacement’ type of submission.
IRS Action: Reject
Error Code 1094C-087
Business Rule:
If Form 1094C ‘CorrectedInd’ has a choice of “No” indicated, then at least one Form 1095C must be attached.
Description:
A submission with an original Form 1094-C is only valid if filed with its accompanying 1095-Cs. The only time you can file a lone 1094-C without 1095-Cs is when you are correcting the 1094-C in question.
IRS Action: Reject
Error Code 1094C-088
Business Rule:
Form 1094C ‘TaxYr’ must match the Manifest ‘PaymentYr’.
Description:
The tax year specified in your 1094-C must agree with the manifest tax year. This is a double check to ensure that you are filing for the tax year you intend to file.
IRS Action: Reject
Error Code 1094C-089
Business Rule:
If Form 1094C ‘CorrectedUniqueSubmissionId’ is present, then ‘TaxYr’ must be equal to the ‘TaxYr’ of the original submission.
Description:
If you are filing a correction to an existing filing, the correction must have the same tax year as the original. If you filed your originals in the wrong tax year, you will want to void out the originals, then file a new set of originals for the correct tax year.
IRS Action: Reject
Error Code 1094C-095-01
Business Rule:
If Form 1094C ‘CorrectedInd’ has a choice of “Yes” indicated, then ‘AuthoritativeTransmittalInd’ must have a choice of “Yes” indicated.
Description:
It is only valid to submit corrections for the authoritative transmittal. Non-authoritative transmittals don’t contain enough data to warrant correcting.
IRS Action: Reject
Error Code 1094C-096
Business Rule:
If ‘TestFileCd’ has a value of “T” and Form 1094C ‘OtherALEMembersGrp’ has an ‘EIN’ present, then it must match the reference data set.
Description:
For the sake of system testing, the IRS does not want you to submit production data to the test system. This check is to ensure that you aren’t sending in production EINs as test data. The EINs you submit must come from the provided test set.
IRS Action: Reject
Error Code 1094C-097
Business Rule:
If Form 1094C ‘CorrectedUniqueSubmissionId’ has a value, then it must not match a ‘CorrectedUniqueSubmissionId’ from a submission that was previously accepted by IRS.
Description:
Corrected submission ids that are provided must be unique. This is the only way the IRS can report back issues in a given submission, so this information must be unique.
IRS Action: Reject
Error Code 1094C-098
Business Rule:
If ‘TestFileCd’ has a value of “T”, and the 1094-C ‘EmployerEIN’ in ‘EmployerInformationGrp’ is present, then it must match the reference data set.
Description:
For the sake of system testing, the IRS does not want you to submit production data to the test system. This check is to ensure that you aren’t sending in production EINs as test data. The EINs you submit must come from the provided test set.
IRS Action: Reject
Error Code 1094C-099
Business Rule:
If ‘TestFileCd’ has a value of “T”, and the 1094-C ‘EmployerEIN’ in ‘GovtEntityEmployerInfoGrp’ is present, then it must match the reference data set.
Description:
For the sake of system testing, the IRS does not want you to submit production data to the test system. This check is to ensure that you aren’t sending in production EINs as test data. The EINs you submit must come from the provided test set.
IRS Action: Reject
Error Code 1094C-100
Business Rule:
If Form 1094-C ‘AuthoritativeTransmittalInd’ has a value of “1”, then the ‘EmployerEIN’ in the ‘EmployerInformationGrp’ must not be a duplicate of another Form 1094-C ‘EmployerEIN’ in the ‘EmployerInformationGrp’ with the ‘AuthoritativeTransmittalInd’ equal to a value of “1” in the same transmission.
Description:
The IRS won’t allow multiple authoritative transmittals for a given EIN within the same transmission. This is likely to help prevent duplicate submissions within the same transmission.
IRS Action: Reject
Next Steps After Reviewing the Form 1094-C IRS AIR Error Codes
Make sure to check out our XML manifest and transmittal samples for a good starting point on how to structure your filing data for submittal.
Learn more about how to e-file form 1094-C today using the link below!
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.
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