How to Correct Form 1094-C and 1095-C Errors

How to Correct Form 1094-C and 1095-C Errors

Employers Should Correct Errors As Soon As Possible

Although the deadlines for employers to file and furnish their 2017 Forms 1094-C & 1095-C have passed, employers should confirm the accuracy of these forms and correct any errors on them soon to avoid noncompliance penalties.

To correct the paper version of the original Form 1094-C filed with the IRS, employers generally should:

  • Prepare a Form 1094-C including the correct information
  • Enter an “X” in the CORRECTED checkbox at the top of the form
  • File the corrected Form 1094-C with the IRS

 
To correct the paper version of a Form 1095-C, employers generally should:

  • Prepare a new Form 1095-C
  • Enter an “X” in the CORRECTED checkbox at the top of the new Form 1095-C
  • File the corrected Form 1095-C, along with a non-authoritative Form 1094-C (DO NOT mark the CORRECTED checkbox on the Form 1094-C), with the IRS
  • Furnish the employee a copy of the corrected Form 1095-C

 
For more information on correcting errors, see the 2017 Instructions for Forms 1094-C and 1095-C.