ACA Correction Report Examples

Before reading this post, make sure you have read the previous post first:  Creating ACA Replacement and Correction Files.

The ACA Correction Report allows you to see what information will be included in a correction file.  Three separate sections are printed to show what information has changed on each part of the form.  In some cases, information may only change in one part of the form, while in others, information in all three parts might change.

Regardless of what information has changed, the entire form is reported in the correction file.  The program automatically references the original form that was reported by using the Receipt ID of the original file

The program looks for specific changes in each part of the 1095-C form.  For instance, in Part I, a change to an employee’s first, middle, or last name or the S.S. #, will result in a corrected 1095-C for that employee being included in the correction file if the IRS reported a TIN Validation Error for that form.  (Other changes to information on Part I of the form, such as your company information, will not trigger the form to be included in the correction file.)  Here is an except of some changes from the Part I section:

part1_corrections_001

In this example, the original reported information for each employee is printed on the first line.  The second line shows the current (corrected) information.  Information that changed is printed in bold letters.  In this example, the middle name and last name have changed for the first employee; the last name has changed for the second employee; the middle name has changed for the third employee; and the first name has changed for the last employee.

 The next except shows changes that have been made to the codes reported on Part II:

part2_corrections_001

For this section, the report lists the account number and the line # (14/15/16) for the information that has changed.    As with the part I section, codes for line 14/16 or amounts for line 15 that have changed since the original electronic file was generated will be printed in bold.  In this except, the first seven employee has one or more codes on line 16 that have changed.  The last employee has code that changed on both lines 14 and 16.

The final except is for corrections to Part III of the 1095-C:

part3_corrections_001

Since there may be multiple individuals that are enrolled in coverage for Part III, the report will print the original individuals reported, draw a line across the page, then list the current Part III enrollee information.

For the Part III information, there may be changes to the individuals that are enrolled as well as the months that they were enrolled in coverage.  For instance, the first employee (19) listed no longer has the month of April checked for being enrolled in coverage.  Employee 148 originally reported only one enrolled individual; now there is a second enrolled individual listed on the form.  Employee 168 originally had two enrolled individuals; now there is only the employee listed as being enrolled.

As with the other two sections, when there are differences between the original and current information, a bold font is used.  So for instance on employee 246, the first two individuals have different months checked and are printed in bold.  But the last two enrollees do not have any differences between the original and current information, so they are not printed in bold.