Error Code	Category	Easy-to-Understand Description and Fix
1095C-001	Employee Details	You must provide an Offer of Coverage Code (Line 14) and a Section 4980H Safe Harbor Code (Line 16) for at least one month. If the employee was an employee for the entire year, these lines must be completed for all 12 months. Fix: Ensure Lines 14 and 16 have valid codes for all months the employee was eligible/employed.
1095C-003	Employee Details	The Tax Year reported on the Form 1095-C doesn't match the tax year on the main Transmittal Form (Form 1094-C). Fix: Correct the tax year on the Form 1095-C so it matches the 1094-C.
1095C-004	Employee Details	A value is provided in the Employee Required Contribution (Line 15) for a month where the Offer of Coverage Code (Line 14) is 1A (Qualifying Offer). Fix: If Line 14 is code 1A for a month, the corresponding amount in Line 15 for that month must be blank (empty).
1095C-006	Employee Details	The Employee's Social Security Number (SSN) is either completely missing, or you've indicated a non-SSN Taxpayer Identification Number (TIN) is being used, but haven't provided a Date of Birth (DOB). Fix: Provide the correct 9-digit SSN. If an SSN isn't available, provide a valid TIN and a correct Date of Birth.
1095C-007-02	Employee Details	The Employee's SSN is missing for this record. Fix: You must provide the correct 9-digit SSN for the employee.
1095C-010-01	Employee Details	The Employee's Name and SSN combination in your file doesn't match the information the IRS has on record (Social Security Administration/SSA records). Fix: Verify the employee's name (including any hyphenation or change) and SSN with the employee and update your file to match SSA records.
1095C-011-02	Employee Details	The Employee's Mailing Address (Line 3, Part I) is incomplete—specifically, the Street Address is missing. Fix: Enter the complete street address (number and street name) for the employee.
1095C-012-01	Coverage Details	The Offer of Coverage Code (Line 14) is missing for the "All 12 Months" column when you did not enter a code for any individual month (January through December). Fix: Enter a valid Line 14 code in the "All 12 Months" box if the offer was consistent for the year, or enter a code for each month individually.
1095C-019-04	Coverage Details	In Part II, Line 15, the Annual Employee Required Contribution (the "All 12 Months" box) has an amount listed, but you also have different amounts listed for the individual monthly boxes (January through December). Fix: If the "All 12 Months" box has an amount, the individual monthly boxes must be empty, as the "All 12 Months" amount indicates the same contribution for every month.
1095C-019-05	Coverage Details	The Annual Employee Required Contribution (the "All 12 Months" box on Line 15) is reported with a negative amount. Fix: The contribution amount on Line 15 must be zero or a positive value. An employee contribution cannot be negative.
1095C-020-04	Coverage Details	In Part II, Line 15, the monthly Employee Required Contribution box for at least one month (January through December) has an amount listed, but you also have an amount listed in the Annual Employee Required Contribution box ("All 12 Months"). Fix: If you report contributions for individual months, the "All 12 Months" box must be empty.
1095C-020-05	Coverage Details	The monthly Employee Required Contribution (at least one month on Line 15) is reported with a negative amount. Fix: The monthly contribution amount on Line 15 must be zero or a positive value.
1095C-028-03	Covered Individuals	For an individual listed in Part III (Covered Individuals), the Last Name is missing. Fix: Enter the complete last name for the covered individual.
1095C-033-01	Covered Individuals	For an individual in Part III, the Date of Birth is missing, but you also didn't provide their SSN. Fix: You must provide either the SSN or the Date of Birth for every covered individual listed in Part III. If the SSN is unavailable, ensure the DOB is provided.
1095C-034-01	Covered Individuals	For an individual in Part III, the SSN is invalid because it contains a sequence of repeating digits (e.g., 000000000, 111111111). Fix: Correct the SSN to a valid, non-repeating 9-digit number.
1095C-035-01	Covered Individuals	For an individual in Part III, the SSN is invalid because it contains a sequence of sequential numbers (e.g., 123456789). Fix: Correct the SSN to a valid, non-sequential 9-digit number.
1095C-036-01	Covered Individuals	For an individual in Part III, the SSN is invalid because it contains alpha (letter) characters instead of only numbers. Fix: Correct the SSN to a valid 9-digit number containing only digits (0-9).
1095C-040-02	Covered Individuals	The Covered Individual's Name and SSN combination in Part III doesn't match the IRS's records (SSA records). Fix: Verify the individual's name (full legal name) and SSN with them and update your file to match SSA records.
1095C-041-03	Covered Individuals	For an individual in Part III, the Date of Birth is in the future (after the current date). Fix: Correct the Date of Birth to a date that has already occurred.
1095C-042-02	Covered Individuals	For an individual in Part III, the Date of Birth is unrealistically old (before the tax year minus 120 years). Fix: Correct the Date of Birth to a realistic date.
1095C-047	Employer Details	The Employer's Contact Telephone Number (Box 10, Part I) is missing. Fix: Enter a complete, valid 10-digit telephone number, including the area code, where the IRS can contact the employer with questions.
1095C-049	Employer Details	The Employer's City and State in Part I are not a valid combination (e.g., the ZIP code doesn't match the city/state). Fix: Ensure the Employer's City, State/Province, and ZIP code are all correct and correspond to a valid address.
1095C-053-01	Employee Details	The Employee's TIN Type (indicator of whether the TIN is an SSN, ITIN, etc.) is missing. Fix: Ensure you've correctly specified the type of Taxpayer Identification Number provided for the employee.
1095C-054	Coverage Details	You've indicated coverage was offered for "All 12 Months" (Line 14 or 16) but also reported different individual monthly codes in the corresponding boxes. Fix: If the "All 12 Months" box is checked, all monthly boxes (January-December) on that line must be empty to indicate a consistent code for the full year.
1095C-055-01	Coverage Details	The Offer of Coverage Code in Line 14 (All 12 Months or a monthly box) is not a valid code (e.g., not 1A, 1B, 1C, etc.). Fix: Use only the valid codes from the IRS instructions for Line 14.
1095C-056-01	Coverage Details	The Section 4980H Safe Harbor Code in Line 16 (All 12 Months or a monthly box) is not a valid code (e.g., not 2A, 2B, 2C, etc.). Fix: Use only the valid codes from the IRS instructions for Line 16.
1095C-057-01	Coverage Details	An invalid combination of codes was used on Line 14 and Line 16 for the same month or "All 12 Months." Fix: Review the IRS combination rules (e.g., code 1A on Line 14 must be paired with code 2F on Line 16) and correct the codes.
1095C-063-01	Covered Individuals	For an individual in Part III, the First Name is missing. Fix: Enter the complete first name for the covered individual.
1095C-064-02	Covered Individuals	For an individual in Part III, you indicated they were covered for "All 12 Months" by checking that box, but you also checked one or more of the individual monthly boxes. Fix: If the "All 12 Months" box is checked, the individual monthly boxes (January-December) must be empty.
1095C-070	Coverage Details	The Employee Required Contribution on Line 15 is missing for a month where an offer was made using a code that requires a contribution amount (Codes 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U on Line 14). Fix: Enter the correct lowest-cost self-only monthly premium amount for the corresponding month on Line 15.
1095C-071	Coverage Details	The Employee Required Contribution on Line 15 is present for a month where the Offer of Coverage Code on Line 14 indicates no offer was made or is an offer that should have a blank Line 15 (Codes 1A, 1F, 1G, 1H, 1I, 1S). Fix: If Line 14 for a month is one of the codes listed above, the corresponding amount in Line 15 for that month must be blank (empty).
1095C-075	Covered Individuals	In Part III, you indicated an individual was a covered dependent for at least one month, but did not provide a Date of Birth for them. Fix: Provide the correct Date of Birth for the covered individual.
1095C-075-01	Covered Individuals	In Part III, you indicated an individual was a covered dependent for at least one month, but did not provide their SSN or Date of Birth. Fix: You must provide either the SSN or Date of Birth for every covered individual.
1095C-076	Covered Individuals	In Part III, you indicated a person was a covered individual for the "All 12 Months" box, but did not provide a Date of Birth for them. Fix: Provide the correct Date of Birth for the covered individual.
1095C-076-01	Covered Individuals	In Part III, you indicated a person was a covered individual for the "All 12 Months" box, but did not provide their SSN or Date of Birth. Fix: You must provide either the SSN or Date of Birth for every covered individual.
1095C-077	Covered Individuals	In Part III, you indicated a person was a covered individual for individual months (January-December), but did not provide a Date of Birth for them. Fix: Provide the correct Date of Birth for the covered individual.
1095C-077-01	Covered Individuals	In Part III, you indicated a person was a covered individual for individual months (January-December), but did not provide their SSN or Date of Birth. Fix: You must provide either the SSN or Date of Birth for every covered individual.
1095C-078	Covered Individuals	In Part III, you indicated a person was a covered individual for a specific month, but did not provide a SSN for them. Fix: Provide the correct SSN for the covered individual.
1095C-078-01	Covered Individuals	In Part III, you indicated a person was a covered individual for a specific month, but did not provide their SSN or Date of Birth. Fix: You must provide either the SSN or Date of Birth for every covered individual.
Shared-001	Covered Individuals	For an individual listed in Part III, you entered their Name, but you did not check the "All 12 Months" coverage box and did not check any of the individual monthly coverage boxes (January-December). Fix: If you list a covered individual, you must indicate the months they were covered by checking either the "All 12 Months" box or the specific monthly boxes.
Shared-002	Covered Individuals	For an individual listed in Part III, you entered their SSN, but you did not check the "All 12 Months" coverage box and did not check any of the individual monthly coverage boxes (January through December). Fix: If you list a covered individual, you must indicate the months they were covered by checking either the "All 12 Months" box or the specific monthly boxes.
Shared-003	Covered Individuals	For an individual listed in Part III, you entered their Date of Birth (DOB), but you did not check the "All 12 Months" coverage box and did not check any of the individual monthly coverage boxes (January through December). Fix: If you list a covered individual, you must indicate the months they were covered by checking either the "All 12 Months" box or the specific monthly boxes.
Shared-004	Covered Individuals	For an individual listed in Part III, you entered their SSN, but you did not check the "All 12 Months" coverage box and did not check any of the individual monthly coverage boxes. Fix: If you list a covered individual, you must indicate the months they were covered by checking either the "All 12 Months" box or the specific monthly boxes.
Shared-005	Covered Individuals	For an individual listed in Part III, you indicated they were covered for "All 12 Months" but provided no Name, SSN, or Date of Birth. Fix: If you check the "All 12 Months" box for a covered individual, you must provide at least their name, or their SSN/DOB if the name is not present.
Shared-006	Covered Individuals	For an individual listed in Part III, you indicated they were covered for individual months, but provided no Name, SSN, or Date of Birth. Fix: If you check individual monthly boxes for a covered individual, you must provide at least their name, or their SSN/DOB if the name is not present.
Shared-008	Covered Individuals	The Covered Individual's Name and SSN combination in Part III doesn't match the IRS's records (SSA records). Fix: Verify the individual's name (full legal name) and SSN with them and update your file to match SSA records. This is a common TIN Mismatch error.
Shared-009-01	Transmission	The Unique Submission ID for this filing is already associated with a previously filed submission. Fix: A new submission must have a unique Submission ID. Generate a new, unique Submission ID for this transmittal file.
Threshold-001	Transmission	The submission contains an excessive number of errors (Name/SSN mismatch, invalid data, etc.) and has been rejected by the IRS. The allowed error rate was exceeded. Fix: You must fix the records causing the errors (especially those with a high count of repeated errors like 1095C-010-01, 1095C-007-02, Shared-008, etc.) and re-transmit the entire file as a Replacement.