1095-B and 1095-C Forms: How to Handle Ampersand (&)

When filing IRS Form 1095-B or Form 1095-C, special characters like the ampersand (&) can create validation issues in XML files. If handled incorrectly, this symbol may cause rejections or “Error in reading XML.”

Here’s how to properly manage the ampersand in your ACA filings.

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Example Business Name and Address

Sample input:

• Business name: Selitestthree & Incorporated

• Street address: 6689 Willow & Court

When the 1095 software generates the XML, it converts the ampersand into &.

• ✅ The business name with & validates correctly.

• ❌ The street address containing & throws an error.

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Why the Error Happens

• The IRS system does not allow the ampersand (&) or its encoded form (&) inside a street address field.

• Replacing & with a plain & also fails validation.

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Correct Approach

• Business Name: Allowed with &.

• Street Address: The ampersand should not be used. Instead, spell out the word “and.”

Corrected XML example:

This avoids validation errors and ensures the file is accepted.

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Key Takeaways

1. Use & for ampersands in business names.

2. Do not use & or & in street addresses — replace with “and.”

3. Always validate your XML before submission to prevent IRS rejections.

For more ACA filing guidance, see:

• Form 1095-B Overview

• Form 1095-C Coding Guide