How can I void a 1095-B, 1095-C record through IRS AIR?
The electronic submission process does not have a void option. You can, however, use the correction process to change data that was incorrectly filed on IRS Form 1095-B or Form 1095-C or to void a record.
Using the Correction Process to change data from an incorrectly filed 1095-B:
- Check ‘CorrectedInd’
- Revise Part IV to remove all covered individuals that were reported on the previously-accepted 1095-B and do not include the ‘CoveredIndividualGrp’ tags
1095-B Example Scenario: BBBB Insurance Company files a 1095-B for George Catoctin showing George and his three children were covered all year. After sending the return, they find that George should not have been sent a return since no one was covered during the tax year.
Remedy: BBBB Insurance Company would correct this issue by sending a Corrected 1095-B to both George and to the IRS, removing George and his three children from the ‘CoveredIndividualGrp’ (leaving Part IV blank). When filing electronically, do not include ‘CoveredIndividualGrp’ tags.
Using the Correction Process to remove the record of coverage from an incorrectly filed 1095-C:
- Check the ‘CorrectedInd’
- Revise Part II to align with the [former] full-time employee’s actual status data
- Uncheck the ‘CoveredIndividualInd’ checkbox
- Revise Part III to remove all covered individuals that were reported on the previously-accepted 1095-C and do not include the ‘CoveredIndividualGrp’ tags
1095-C Example Scenario: XYZ Plumbing files a 1095-C showing John Whitney, their Employee, was offered coverage and that John and his wife were covered all year. After sending the return to IRS, XYZ discovers that John had left the company in December of the previous year and that the 1095-C was sent in error.
Remedy: XYZ would correct this issue by sending a Corrected 1095-C to both John and to the IRS with Part II and Part III filled out as follows:
- Line 14 would show Code”1H” in “All 12 Months” showing that John was not offered coverage.
- Line 15 would not be present, since there was no Offer of Coverage.
- Line 16 would show “2A” in “All 12 Months” showing that John was not employed during the year.
- Uncheck the ‘CoveredIndividualInd’ checkbox
- Remove John Whitney and his three children from the ‘CoveredIndividualGrp’ (Part III) and do not include the ‘CoveredIndividualGrp’ tags.
by 
Erich J. Ruth
Erich J. Ruth provides technical support for National Software which is the parent company for 1099FIRE. 1099FIRE develops and markets a comprehensive range of products that enables any size of business or institution to effectively manage and comply with year-end filing requirements. 1099FIRE is an employee-owned company located in Phoenix, Arizona.
If you have any questions or comments about our software, feel free to contact us at any time.
If I only have a few 1095C forms to correct (9), how do I complete my 1094C transmittal? I assume since my 1094C was correct that I do not check the corrected box on the form. So I would complete lines 1-6, line 18 with the number of corrected forms (9), check box 19 again as the authoritative transmittal (?), line 20 with the number of corrected forms (9)? Do I also have to complete the rest of the form with the data previously submitted? As always, thanks for your assistance.
Disregard the above questions. I found those answers in Publication 5165. Does your software support “Corrections”. I transmitted my 9 corrections along with the 1094C not marked as a correction and section 1 completed. I received a “REJECTED” transmission status with error code AIRSH100. Thank you.
I am trying to efile 1095C’s for four companies. I have your software and testing all passed. I got the Air system to accept three of the companies with errors. For some reason the software duplicated the last employee two more times and the total numbers didn’t match. I tried to do the correction and deleted the duplicate employees and corrected the total numbers but I guess I don’t know how to do it after reading through all the IRS info. I am checking the box for correction and using the receipt ID. But since I am just omitting the last two employees listed it says its a duplicate. What do I need to change? I have tried multiple times and none pass.