SSN and Name must match the IRS database | AIR

Why SSN and Name Mismatches Happen

The IRS requires the following fields to match exactly with its records:

• Responsible Individual Name and TIN in Form 1095-B.

• Covered Individual Name and SSN in Form 1095-B or 1095-C.

• Employee Name and SSN in Form 1095-C.

If any of these do not match IRS records, the system generates an error message.

Example Error Message

1094C-20-00000001|1|4
1095C-010-01
Form 1095C 'OtherCompletePersonName' and 'SSN' in 'EmployeeInfoGrp' must match IRS database.

This means that on Form 1095-C, the 4th employee listed has a name/SSN combination that does not match IRS records.

Common Causes of Mismatch

• Last name misspelled or entered incorrectly.

• Employee recently married or changed last name.

• Incorrect SSN entered on the form.

• Covered individual using a parent’s or guardian’s last name.

How to Fix the Error

Employers must make a good faith effort to resolve mismatches. Steps include:

1. Double-check the employee’s W-9 form.

2. Verify the SSN is correct.

3. Confirm the last name is spelled exactly as in IRS records.

4. Remember that IRS TIN matching uses the first four characters of the last name only.

5. If needed, run a TIN matching request to confirm accuracy before re-filing.

Why Fixing the Error Matters

The IRS has moved from issuing warnings to enforcing penalties for inaccurate ACA filings. Correcting name/SSN mismatches now prevents costly issues later. Our ACA filing software and services can also perform TIN matching before submission to reduce these errors.

Key Takeaway

Understanding why SSN and name must match the IRS database is critical for ACA compliance. By correcting mismatches quickly and using TIN matching tools, you can keep your ACA filings accurate and penalty-free.