ACA Forms › Corrections for ACA Form 1095-B/C and 1094-C
What details can be corrected using an ACA Correction Form?
At a Glance
This guide explains how to file corrections for ACA Forms 1094 and 1095. Learn which fields can be corrected on Form 1094-C (transmittal), Form 1095-B (health coverage), and Form 1095-C (employer coverage). The page covers both electronic corrections through BoomTax and paper correction procedures.
Authoritative Transmittal Form 1094-C
- Company Name and/or EIN
- Total Form Count
- Aggregate ALE Information
- Certifications of Eligibility checkboxes
- Minimum Essential Coverage Offer checkboxes
- Section 4980H ALE Member Full-Time Employee Count
Form 1095-B
- Name of Responsible Individual
- Origin of Health Coverage Code
- SSN or TIN
- Employer-Sponsored Coverage Information
- Issuer or Other Coverage Provider Information
- Covered Individuals Information
Form 1095-C
- Name, SSN, ALE Member EIN
- Offer of Coverage Codes on Line 14
- Employee Required Contribution amounts
- Section 4980H Safe Harbor & Other Relief Codes on Line 16
- Covered Individuals Information
Need to correct your ACA Form 1095-B/C or Transmittal Form 1094-C?
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Frequently Asked Questions
What is the deadline to submit ACA Forms?
Here are the critical dates for filing and distributing Form 1095-B & Form 1095-C.
March 2nd, 2026
Paper File Deadline
March 2nd, 2026
Employee Copy Deadline
March 31st, 2026
E-File Deadline
How Do You File ACA Forms Online?
Generally, ACA filing is handled by self-filing or by using an ACA Software provider:
- Simple format for data import (like Excel)
- Can often use your payroll files directly
- No testing, TCC, or IRS account required
- Can help with questions/coding
Self-Filing
- Format requires custom software development
- Filing system can be slow and unreliable
- Requires testing, TCC, and personal info
- Errors and issues reported can be cryptic
Learn more about filing ACA Forms online.
How can I Request an Extension for Filing ACA Form 1095-B or 1095-C?
If you can't file ACA Form 1095-B or 1095-C on time, you can request an automatic, 30-day extension by filing Form 8809
OR by requesting a time extension directly from BoomTax.
Learn to request an ACA Form extension or check out our ACA form deadlines.
What are the types of Form 1095 Penalties?
ACA penalties are typically split into two categories:
-
Employer Shared Responsibility Payment (ESRP):
This penalty applies to large employers who do not offer minimum essential coverage to at least 95% of their full-time employees (and their dependents),
and at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on one of the health insurance marketplaces.
The ESRP is also known as the "employer mandate" or "play or pay" penalty.
- Reporting and Disclosure Penalties: These penalties are assessed for failing to file required information returns with the IRS or to provide required statements to individuals. These information returns include Form 1094-C and Form 1095-C, which large employers must file under the ACA's reporting requirements.
For more information about the various types of IRS ACA penalties and their corresponding fines, visit our penalty guide.
What are the penalties for not submitting ACA Forms 1095-B & 1095-C?
The IRS determines ACA penalties based on various factors, including missing the deadline, providing incorrect information, or using paper forms when electronic filing is required.
The IRS has increased the penalty amounts for the 2026 filing year.
Failure to file ACA 1095 Forms 2026
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Failure to furnish ACA 1095 Forms 2026
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Intentionally not filing for 2026
$680 per form
no maximum penalty
Can I submit ACA corrections with BoomTax?
Indeed, you can submit corrections for the ACA forms that you’ve filed with BoomTax. First, identify the forms which need to be corrected and supply the corrected information. Then, review your data and transmit your corrections to the IRS.
BoomTax also enables you to distribute the corrected employee copies.
Import Your Data
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
Step-By-Step Wizard
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
E-File & Mail Employee Copies
Once your data is loaded, you can e-file and distribute employee copies in minutes.
How can I make corrections to ACA forms that were paper filed?
If you have submitted incorrect information on your form 1095 or 1094, you can correct it by following the steps below.
To correct an original Form 1095-C that was sent to the IRS/Provided to Employee:
- Fill out a new 1095-C Form
- Put an "X" in the "CORRECTED" checkbox
- Submit the updated form to the IRS with a non-authoritative Form 1094-C
To correct an Authoritative Transmittal Form 1094-C:
- Complete a new Authoritative Transmittal, Form 1094-C
- Put an "X" in the "CORRECTED" checkbox
- Submit the revised Form 1094-C
To correct an original Form 1095-B that was Submitted to IRS/Provided to Employee:
- Complete a new Form 1095-B
- Put an "X" in the CORRECTED checkbox
- Submit the revised Form 1095-B with a non-authoritative Form 1094-B
Reminder: A Transmittal Form 1094-B can’t be corrected.
All Features Included
Purchasing any BoomTax package will give you everything you need to complete your filing.
This includes:
- Federal E-File
- State E-File (ACA and 1099 CF/SF)
- Recipient Copy Download as PDF
- Official IRS Copy Download as PDF
- Unlimited Corrections
1095-C Bulk Import
Import many companies in one spreadsheet to simplify data input.
Data Validation
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Hands Off E-File
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Author
Ken Ham
Founder at BoomTax
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Passionate about making tax compliance simple so businesses can focus on what matters.
BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
