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ACA6 min readJanuary 2025

Correcting a prior-year 1095-C without making it worse

An incorrect filing is a fixable problem. A missed response deadline is not.

Identify what is actually wrong

Offer-of-coverage codes, affordability safe-harbor codes, and covered-individual months fail in different ways and require different corrections. Diagnose the specific field before touching the filing.

The mechanics of a correction

Corrected statements go to individuals as well as the IRS, and only one 1094-C may be the authoritative transmittal. Re-filing a full replacement set when a targeted correction was required is a frequent and expensive error.

  • Mark the corrected return properly rather than submitting a duplicate original.
  • Furnish the corrected statement to the individual.
  • Keep the reconciliation that explains the change.

If a proposed assessment letter arrives

The response window is short and the proposed assessment assumes the IRS data is correct. Most assessments are reduced or eliminated by a documented response — but only if it is filed on time.

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