Simplify ACA correction filing for inaccurate, incomplete, or previously submitted health coverage information. With 1099Online, you get built-in TIN-matching, bulk import, recipient copy delivery, and secure eFiling in one platform.
ACA corrections are updated Affordable Care Act (ACA) information returns filed to fix errors on previously submitted forms. They cover four forms across two reporting series:
A correction is needed when the original filing contains inaccurate or incomplete data that affects IRS reporting or recipient records. All electronic corrections are submitted through the ACA Information Returns (AIR) system.
Under the ACA, insurance companies, self-insured employers, and businesses that provide health insurance to their employees must file information returns with the IRS to report on individual health insurance coverage.
Any entity that submitted an incorrect ACA information return should file a correction as soon as the error is discovered. This includes:
The IRS instructs filers to submit a corrected return as soon as an error is identified.
A de minimis safe harbor applies to certain dollar amount errors on Form 1095-C, including Line 15. If the amount error is $100 or less, a correction is generally not required unless the recipient elects otherwise. However, if the recipient elects for the safe harbor not to apply, a correction may still be needed.
Corrections are also required for retroactive coverage changes. For example, if a plan cancels coverage after a Form 1095-B was already filed, a corrected return must reflect the updated coverage months.
Based on the form fields and IRS correction procedures, the following types of errors may require a corrected filing:
1. Recipient or employee information errors
These include incorrect names, Taxpayer Identification Numbers (TINs), dates of birth, or addresses on Forms 1095-B or 1095-C.
2. Coverage information errors
These include wrong months of coverage, missing covered individuals, or incorrect self-insured enrollment details on Form 1095-B or Form 1095-C, Part III.
3. Employer offer reporting errors (Form 1095-C only)
These include incorrect Line 14 offer-of-coverage codes, Line 15 employee required contribution amounts, or Line 16 safe harbor codes.
4. Transmittal or filing summary errors
These affect Forms 1094-B and 1094-C and may include wrong authoritative transmittal data, incorrect employee counts, or mismatches between the transmittal and attached forms.
There’s one recent update around the alternative furnishing method that applies to ACA reporting and corrections for the 2026 tax year.
Under the One Big Beautiful Bill Act (OBBBA), reporting entities are no longer required to automatically furnish Form 1095-B and Form 1095-C to individuals if they provide a clear, conspicuous notice that individuals may request a copy. If a copy is requested, it must be furnished by January 31 of the following year or within 30 days of the request, whichever is later. This rule also applies when furnishing corrected statements.
ACA corrections continue to be filed through the AIR system..
When correcting a filed ACA return, filers must follow the IRS correction rules for the applicable form series. The procedures differ depending on which form is being corrected.
There is no fixed deadline for corrected ACA returns. The IRS instructs filers to correct errors as soon as they are identified. Delayed corrections increase the risk of penalties.
AIR will accept TY2017 through TY2026 submissions during the processing year 2027
If a due date falls on a Saturday, Sunday, or a legal holiday, the due date moves to the next business day.
1099Online is an IRS-authorized platform for preparing and eFiling ACA corrections. Filers can correct previously submitted Forms 1094-B, 1095-B, 1094-C, and 1095-C and resubmit through the AIR system.
Choose the original form that contains the error and update the incorrect data. This may include recipient details, TINs, coverage months, offer codes, contribution amounts, or transmittal information.
Confirm whether the correction affects a recipient form, a transmittal, or both. If both a 1094-C and 1095-C need corrections, they must be submitted as separate transmissions.
Review the corrected filing summary and submit it through 1099Online. If a return is rejected, free reFiling is included.
ACA corrections apply to Forms 1094-B, 1095-B, 1094-C, and 1095-C. The B-series covers health coverage reporting. The C-series covers employer-provided coverage reporting by ALEs.
File a corrected return as soon as you discover an error. There is no separate annual deadline for corrections, but prompt filing reduces penalty exposure.
Errors such as incorrect TINs, incorrect coverage months, incorrect offer-of-coverage codes, incorrect employee contribution amounts, and incorrect transmittal data need to be corrected.
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