The Aggregated Group Indicator is a key part of IRS Form 1094-C. It is used when an Applicable Large Employer (ALE) is part of an Aggregated ALE Group. If you check the wrong boxes or leave information incomplete, your filing may be rejected with error codes like 1094C-060-02 or 1094C-052-01.

On this page, we’ll explain what the Aggregated Group Indicator means, common errors, and how to correct them.

What Is the Aggregated Group Indicator?

The Aggregated Group Indicator appears on Form 1094-C when:

• Box 19 is checked YES (authoritative transmittal for this ALE member).

• Box 21 is checked YES (ALE member is part of an aggregated ALE group).

If these boxes are marked, the filer must provide additional details about the other ALE group members, including their EINs, in Part IV of the 1094-C.

Common Aggregated Group Indicator Errors

Error 1094C-060-02

If AuthoritativeTransmittalInd = YES and AggregatedGroupMemberCd = YES, then at least one instance of OtherALEMembersGrp must have a value.

Solution: Complete Part IV of the 1094-C with the names and EINs of the other ALE group members.

Error 1094C-052-01

If AuthoritativeTransmittalInd = YES and AggregatedGroupMemberCd = YES, but the filer did not check AggregatedGroupInd in the YearlyALEMemberDetail or monthly boxes (Jan–Dec), the return will be rejected.

Solution: In Part III, Column D, check YES for all 12 months, or only the months the ALE member was part of the group.

Why the Aggregated Group Indicator Matters

The IRS uses this indicator to verify compliance across related ALE members. If one company in a group is the authoritative transmittal, it must accurately report the other group members. Missing this step can cause rejected filings, delays, and penalties.

How to Avoid Aggregated Group Indicator Errors

1. Always verify Box 19 (authoritative transmittal) and Box 21 (aggregated group member).

2. Complete Part IV when reporting as part of an ALE group.

3. Check Column D in Part III for each applicable month.

4. Double-check before filing through the ACA e-filing system.