Form 1095-C IRS AIR Error Codes: The Definitive Guide

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 1095-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.

Sample Form 1095-C IRS AIR Error Codes XML File
Sample Form 1095-C IRS AIR Error Codes XML File

Error Code 1095C-001

Business Rule:

Form 1095C ‘RecordId’ must not be a duplicate of another ‘RecordId’ within the same submission.

Description:

Record IDs represent a unique identifier for each form. The IRS recommends you start at 0 and increment by 1, but this isn’t required, as long as the submission id is unique within the submission.

IRS Action: Reject


Error Code 1095C-003

Business Rule:

Form 1095C ‘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 1095C-004

Business Rule:

Form 1095C ‘TaxYr’ must have the same value as Form 1094C ‘TaxYr’.

Description:

This is a sanity check to ensure that the tax year reported by your 1095-C forms and the 1094-C cover sheet are in agreement with each other.

IRS Action: Reject


Error Code 1095C-006

Business Rule:

Form 1095C ‘TINRequestTypeCd’ in ‘EmployeeInfoGrp’ must have a value equal to “INDIVIDUAL_TIN”.

Description:

The IRS currently only supports the use of INDIVIDUAL_TIN for 1095-C forms. With the current implementation, BUSINESS_TIN wouldn’t make sense since the 1095-C represents an entity that receives an offer of coverage.

IRS Action: Report Error


Error Code 1095C-007-02

Business Rule:

If ‘OtherCompletePersonName’ in ‘EmployeeInfoGrp’ has a value, then ‘SSN’ must have a value.

Description:

All 1095-C forms must provide an SSN and name for the sake of allowing the IRS to run TIN verification on the submitted data.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-010-01

Business Rule:

Form 1095C ‘OtherCompletePersonName’ and ‘SSN’ in ‘EmployeeInfoGrp’ must match IRS database.

Description:

The IRS checks each SSN and name submitted against its internal databases to ensure the data submitted is correct. If these don’t match, you will get a TIN validation error. Check out our in-depth guide to solving TIN validation errors.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-011-02

Business Rule:

Form 1095C ‘MailingAddressGrp’ within ‘EmployeeInfoGrp’ must have a value (either USAddressGrp or ForeignAddressGrp).

Description:

At a minimum, all 1095-Cs are required to provide an employee address (either foreign or domestic).

IRS Action: Report Error


Error Code 1095C-012-01

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ does not have a value, then all occurrences of ‘MonthlyOfferCoverageGrp’ (JanOfferCd through DecOfferCd) must have a value.

Description:

This is a rule we often get questions about. For #14 (Offer of Coverage), you are required to provide a code for each and every month of the year by filling in Jan-Dec, or by filling in the All 12 Months box. If an employee wasn’t employed during the month, you can use code 1H to signify this. For more information, please see our in-depth 1095-C examples that go through common filing scenarios.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-019-04

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ has a value of “1B”, or “1C”, or “1D” or “1E”, or “1J”, or “1K”, or “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, then ‘AnnlEmployeeRequiredContriAmt’ or all instances of ‘MonthlyEmployeeRequiredContriGrp’ (JanuaryAmt through DecemberAmt) must have a value less than 3,500.

Description:

THIS RULE HAS BEEN DEPRECATED AND REPLACED WITH 1095C-019-05 (see below).

This is a sanity check to ensure that you are reporting a realistic employee share of the premium. Check out our more in-depth explanation for the $3500 cutoff.

IRS Action: Report Error


Error Code 1095C-019-05

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ has a value of “1B”, or “1C”, or “1D” or “1E”, or “1J”, or “1K”, or “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, or “1T”, or “1U”, then ‘AnnlEmployeeRequiredContriAmt’ or all instances of ‘MonthlyEmployeeRequiredContriGrp’ (‘JanuaryAmt’ through ‘DecemberAmt’) must have a value less than 3,500.

Description:

This is a sanity check to ensure that you are reporting a realistic employee share of the premium. Check out our more in-depth explanation for the $3500 cutoff.

IRS Action: Report Error


Error Code 1095C-020-04

Business Rule:

If any data element(s) in Form 1095C ‘MonthlyOfferCoverageGrp’ (JanOfferCd through DecOfferCd) has a value of “1B”, or “1C”, or “1D” or “1E”, or “1J”, or “1K”, or “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, then the corresponding data element(s) in ‘MonthlyEmployeeRequiredContriGrp’ (JanuaryAmt through DecemberAmt) or the ‘AnnlEmployeeRequiredContriAmt’ must have a value less than 3,500.

Description:

THIS RULE HAS BEEN DEPRECATED AND REPLACED WITH 1095C-019-05 (see below).

This is a sanity check to ensure that you are reporting a realistic employee share of the premium. Check out our more in-depth explanation for the $3500 cutoff.

IRS Action: Report Error


Error Code 1095C-020-05

Business Rule:

If any data element(s) in Form 1095C ‘MonthlyOfferCoverageGrp’ (‘JanOfferCd’ through ‘DecOfferCd’) has a value of “1B”, or “1C”, or “1D” or “1E”, or “1J”, or “1K”, or “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, or “1T”, or “1U”, then the corresponding data element(s) in ‘MonthlyEmployeeRequiredContriGrp’ (‘JanuaryAmt’ through ‘DecemberAmt’) or the ‘AnnlEmployeeRequiredContriAmt’ must have a value less than 3,500.

Description:

This rule is similar to 1095C-019-05, but it checks the other side of the relationship (e.g. it ensures the monthly premium doesn’t exceed $3500 instead of the annual box).

This is a sanity check to ensure that you are reporting a realistic employee share of the premium. Check out our more in-depth explanation for the $3500 cutoff.

IRS Action: Report Error


Error Code 1095C-028-03

Business Rule:

If Form 1095C checkbox ‘CoveredIndividualInd’ is checked, then at least one instance of ‘CoveredIndividualGrp’ must have a value.

Description:

If you indicate that self funded coverage was offered on the 1095-C, you must provide a list of covered individuals that were enrolled for at least 1 month. If there were no enrolled covered individuals, you can uncheck the CoveredIndividualInd.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-033-01

Business Rule:

If Form 1095C ‘SSN’ in ‘CoveredIndividualGrp’ has a value, then the corresponding ‘TINRequestTypeCd’ must have a value of “INDIVIDUAL_TIN”.

Description:

If you provide an SSN for your covered individuals, you must specify that they are of type INDIVIDUAL_TIN. It currently does not make sense to use a business TIN for this field.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-034-01

Business Rule:

If Form 1095C checkbox ‘CoveredIndividualInd’ is checked, then at least one ‘SSN’ or ‘BirthDt’ in ‘CoveredIndividualGrp’ must have a value.

Description:

For covered individuals, the IRS allows you to specify an SSN or date of birth and a name. More specifically, the IRS prefers an SSN, but if you are unable to get this, you can substitute in a date of birth.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-035-01

Business Rule:

If Form 1095C ‘CoveredIndividualName’ in ‘CoveredIndividualGrp’ has a value, then the corresponding ‘SSN’ or ‘BirthDt’ in ‘CoveredIndividualGrp’ must have a value.

Description:

If you begin to fill out a covered individuals’ information you must provide a name, SSN or DOB, then check off at least 1 month they were enrolled in coverage. If they were not enrolled for at least 1 month, then they should be removed from the covered individuals list.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-036-01

Business Rule:

If Form 1095C ‘BirthDt’ in ‘CoveredIndividualGrp’ has no value and checkbox ‘CoveredIndividualAnnualInd’ or any checkbox in ‘CoveredIndividualMonthlyIndGrp’ is checked, then the corresponding ‘SSN’ in ‘CoveredIndividualGrp’ must have a value.

Description:

For covered individuals, the IRS allows you to specify an SSN or date of birth and a name. More specifically, the IRS prefers an SSN, but if you are unable to get this, you can substitute in a date of birth.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-040-02

Business Rule:

If Form 1095C ‘SSN’ in ‘CoveredIndividualGrp’ has no value and the corresponding checkbox ‘CoveredIndividualAnnualInd’ or any corresponding checkbox in ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) are checked, then the corresponding ‘BirthDt’ in ‘CoveredIndividualGrp’ must have a value.

Description:

For covered individuals, the IRS allows you to specify an SSN or date of birth and a name. More specifically, the IRS prefers an SSN, but if you are unable to get this, you can substitute in a date of birth.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-041-03

Business Rule:

If Form 1095C ‘BirthDt’ in ‘CoveredIndividualGrp’ has a value, then it must not occur after the end of the reported Tax Year.

Description:

This is a sanity check to ensure you aren’t including covered individuals that were born after the tax year. This could happen if you accidentally report information for the current year in the previous tax year’s forms.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-042-02

Business Rule:

If Form 1095C ‘BirthDt’ in ‘CoveredIndividualGrp’ has a value, then it must not be earlier than Tax Year minus 120 years.

Description:

This is another sanity check to ensure the date of birth you are entering is realistic. If your covered individual is truly age 120+, you may want to contact the Guinness Book of World Records.

IRS Action: Report Error and Reject if over Threshold


Error Code 1095C-047

Business Rule:

Form 1095C ‘ALEContactPhoneNum’ must have a value.

Description:

You must provide an employer contact phone number for each employee. Note this is a number for the employee to contact if they have questions about the form and IS NOT the employee’s phone number.

IRS Action: Report Error


Error Code 1095C-049

Business Rule:

If Form 1095C checkbox ‘CoveredIndividualInd’ is not checked, then all entries in ‘CoveredIndividualGrp’ must not have a value.

Description:

This is a rule that double checks to ensure you are entering data correctly. If you did not provide self funded coverage, then you shouldn’t have the covered individuals section filled in.

IRS Action: Report Error


Error Code 1095C-053-01

Business Rule:

If Form 1095C ‘SSN’ in ‘EmployeeInfoGrp’ has a value, then ‘TINRequestTypeCd’ in ‘EmployeeInfoGrp’ must have a value.

Description:

If you provide an SSN, then you must tell the IRS that it is an INDIVIDUAL_TIN as the TINRequestTypeCd.

IRS Action: Report Error


Error Code 1095C-054

Business Rule:

If Form 1095C ‘SSN’ in ‘CoveredIndividualGrp’ has a value, then the corresponding ‘TINRequestTypeCd’ must have a value.

Description:

If you provide an SSN for a covered individual, then you must tell the IRS that it is an INDIVIDUAL_TIN as the TINRequestTypeCd.

IRS Action: Report Error


Error Code 1095C-055-01

Business Rule:

If Form 1095C ‘CorrectedInd’ has a choice of “Yes” indicated, then ‘CorrectedUniqueRecordId’ must have a value.

Description:

If you are correcting a form, you must indicate what form is being corrected using the CorrectedUniqueRecordId that matches the previously submitted form data.

IRS Action: Reject


Error Code 1095C-056-01

Business Rule:

If Form 1095C ‘CorrectedInd’ has a choice of “No” indicated, then ‘CorrectedUniqueRecordId’ must not have a value.

Description:

This is a check to ensure that you aren’t attempting to correct a record without explicitly indicating to the IRS that the record is a correction.

IRS Action: Reject


Error Code 1095C-057-01

Business Rule:

Form 1095C ‘CorrectedUniqueRecordId’ within ‘CorrectedRecordRecipientGrp’ must be unique within the transmission.

Description:

CorrectedUniqueRecordIDs must be unique within a transmission. This allows you to reference a given record without ambiguity as to what data needs to be corrected.

IRS Action: Reject


Error Code 1095C-063-01

Business Rule:

If Form 1095C ‘CorrectedInd’ has a choice of “Yes” indicated, then the associated Form 1094C ‘CorrectedInd’ must not have a choice of “Yes”.

Description:

In the IRS AIR system, you are only allowed to correct a 1095-C OR 1094-C in a given submission. To correct both, you need to prepare 2 submissions, 1 for the 1094-C and 1 with the corrected 1095-Cs.

IRS Action: Reject


Error Code 1095C-064-02

Business Rule:

If Form 1095C ‘CorrectedUniqueRecordId’ (‘ReceiptId’ | ‘SubmissionId’ | ‘RecordId’) has a value, then the Unique Submission ID portion (‘ReceiptId’ | ‘SubmissionId’) must match a Unique Submission ID from a Submission that was previously accepted by IRS.

Description:

In order to submit a correction, you must reference a valid CorrectedUniqueRecordId of a filing that has been accepted. Rejected filings can’t use a correction filing and must be updated using a Replacement filing.

IRS Action: Reject


Error Code 1095C-070

Business Rule:

If Form 1095C ‘CorrectedUniqueRecordId’ is present, then ‘TaxYr’ must be equal to the ‘TaxYr’ of the submission that contains the original return.

Description:

You can’t submit a correction to a filing using a tax year that is different from the original submission. If a filing was submitted for the wrong tax year, we recommend voiding the forms, then submitting and original for the correct tax year.

IRS Action: Reject


Error Code 1095C-071

Business Rule:

If ‘TestFileCd’ has a value of “T” and the 1095C has an ‘SSN’ present within ‘EmployeeInfoGrp’, 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 SSNs as test data. The SSNs you submit must come from the provided test set.

IRS Action: Reject


Error Code 1095C-075

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, then either the ‘AnnualICHRAZipCd’ or all occurrences of ‘MonthlyICHRAZipCdGrp’ (JanICHRAZipCd through DecICHRAZipCd) must have a value.

Description:

DEPRECATED

If you use an ICHRA code for #14, then you must provide a Zip code for corresponding months in #17.

IRS Action: Report Error


Error Code 1095C-075-01

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, or “1T”, or “1U”, then either the ‘AnnualICHRAZipCd’ or all occurrences of ‘MonthlyICHRAZipCdGrp’ (‘JanICHRAZipCd’ through ‘DecICHRAZipCd’) must have a value.

Description:

If you use an ICHRA code for #14, then you must provide a Zip code for corresponding months in #17.

IRS Action: Report Error


Error Code 1095C-076

Business Rule:

If any data element in Form 1095C ‘MonthlyOfferCoverageGrp’ (JanOfferCd through DecOfferCd) has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, then the corresponding data element in ‘MonthlyICHRAZipCdGrp’ (JanICHRAZipCd through DecICHRAZipCd) or ‘AnnualICHRAZipCd’ must have a value.

Description:

DEPRECATED

If you use an ICHRA code for #14, then you must provide a Zip code for corresponding months in #17.

IRS Action: Report Error


Error Code 1095C-076-01

Business Rule:

If any data element in Form 1095C ‘MonthlyOfferCoverageGrp’ (‘JanOfferCd’ through ‘DecOfferCd’) has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, or “1T”, or “1U”, then the corresponding data element in ‘MonthlyICHRAZipCdGrp’ (‘JanICHRAZip

Description:

If you use an ICHRA code for #14, then you must provide a Zip code for corresponding months in #17.

IRS Action: Report Error


Error Code 1095C-077

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, then ‘AgeNum’ must have a value.

Description:

DEPRECATED

If you specify an ICHRA code for All 12 Months box in #14, then you must provide the age of the employee on the 1095-C.

IRS Action: Report Error


Error Code 1095C-077-01

Business Rule:

If Form 1095C ‘AnnualOfferOfCoverageCd’ has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, or “1T”, or “1U”, then ‘AgeNum’ must have a value.

Description:

If you specify an ICHRA code for All 12 Months box in #14, then you must provide the age of the employee on the 1095-C.

IRS Action: Report Error


Error Code 1095C-078

Business Rule:

If any data element in Form 1095C ‘MonthlyOfferCoverageGrp’ (JanOfferCd through DecOfferCd) has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, then ‘AgeNum’ must have a value.

Description:

DEPRECATED

If you specify an ICHRA code for All 12 Months box in #14, then you must provide the age of the employee on the 1095-C.

IRS Action: Report Error


Error Code 1095C-078-01

Business Rule:

If any data element in Form 1095C ‘MonthlyOfferCoverageGrp’ (‘JanOfferCd’ through ‘DecOfferCd’) has a value of “1L”, or “1M”, or “1N”, or “1O”, or “1P”, or “1Q”, or “1T”, or “1U”, then ‘AgeNum’ must have a value.

Description:

If you specify an ICHRA code for All 12 Months box in #14, then you must provide the age of the employee on the 1095-C.

IRS Action: Report Error


Error Code Shared-001

Business Rule:

If the Information Return checkbox ‘CorrectedInd’ is not checked and ‘CoveredIndividualName’ in ‘CoveredIndividualGrp’ has a value and no corresponding checkboxes in group ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) are checked, then the corresponding checkbox ‘CoveredIndividualAnnualInd’ must be checked.

Description:

This check ensures that if Jan-Dec is not checked for a covered individual, then All 12 Months for that individual MUST be checked.

IRS Action: Report Error


Error Code Shared-002

Business Rule:

If the Information Return checkbox ‘CorrectedInd’ is not checked and ‘SSN’ in ‘CoveredIndividualGrp’ has a value and no corresponding checkboxes in group ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) are checked, then the corresponding checkbox ‘CoveredIndividualAnnualInd’ must be checked.

Description:

This check ensures that if Jan-Dec is not checked for a covered individual, then All 12 Months for that individual MUST be checked.

IRS Action: Report Error


Error Code Shared-003

Business Rule:

If the Information Return checkbox ‘CorrectedInd’ is not checked and ‘CoveredIndividualName’ in ‘CoveredIndividualGrp’ has a value and the corresponding checkbox ‘CoveredIndividualAnnualInd’ is not checked, then at least one checkbox in corresponding group ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) must be checked.

Description:

This check ensures that if All 12 Months is not checked for a covered individual, then at least one month in Jan-Dec for that individual MUST be checked.

IRS Action: Report Error


Error Code Shared-004

Business Rule:

If the Information Return checkbox ‘CorrectedInd’ is not checked and ‘SSN’ in ‘CoveredIndividualGrp’ has a value and the corresponding checkbox ‘CoveredIndividualAnnualInd’ is not checked, then at least one checkbox in corresponding group ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) must be checked.

Description:

This check ensures that if All 12 Months is not checked for a covered individual, then at least one month in Jan-Dec for that individual MUST be checked.

IRS Action: Report Error


Error Code Shared-005

Business Rule:

If the Information Return checkbox ‘CorrectedInd’ is not checked and ‘BirthDt’ in ‘CoveredIndividualGrp’ has a value and no corresponding checkboxes in group ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) are checked, then corresponding checkbox ‘CoveredIndividualAnnualInd’ must be checked.

Description:

This check ensures that if Jan-Dec is not checked for a covered individual, then All 12 Months for that individual MUST be checked.

IRS Action: Report Error


Error Code Shared-006

Business Rule:

If the Information Return checkbox ‘CorrectedInd’ is not checked and ‘BirthDt’ in ‘CoveredIndividualGrp’ has a value and the corresponding checkbox ‘CoveredIndividualAnnualInd’ is not checked, then at least one checkbox in corresponding group ‘CoveredIndividualMonthlyIndGrp’ (‘JanuaryInd’ through ‘DecemberInd’) must be checked.

Description:

This check ensures that if All 12 Months is not checked for a covered individual, then at least one month in Jan-Dec for that individual MUST be checked.

IRS Action: Report Error


Error Code Shared-008

Business Rule:

The Information Return ‘CoveredIndividualName’ and ‘SSN’ within ‘CoveredIndividualGrp’ must match the IRS database.

Description:

The IRS checks each SSN and name submitted against its internal databases to ensure the data submitted is correct. If these don’t match, you will get a TIN validation error. This error is specific to covered individuals. Check out our in-depth guide to solving TIN validation errors.

IRS Action: Report Error


Error Code Shared-009-01

Business Rule:

If ‘TestFileCd’ has a value of “T” and the Information Return has an ‘SSN’ present within ‘CoveredIndividualGrp’, 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 SSNs as test data. The SSNs you submit must come from the provided test set.

IRS Action: Reject


Error Code Threshold-001

Business Rule:

The number of allowable errors in this Submission has been exceeded. Correct all errors in the submission and resubmit as a replacement.

Description:

To prevent an undue burden on the IRS systems, the AIR system will stop processing a file if it exceeds a set number of errors. We recommend patching up any existing errors, then doing a replacement submission to see what errors remain.

IRS Action: Reject


Next Steps After Reviewing the Form 1095-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.

Leave a comment