How to handle employees missed in the initial filing for 1095 forms regarding ACA

Generate missing 1095 forms and submit a manual correction if an employee was missed in the initial filing.

OVERVIEW

Employees cannot be added to your 1095 form filing once it has been submitted electronically to the IRS. If you need to add employees to your 1095 filings, this article will show you how to submit a manual correction to the IRS. 

PREPARE DATA FOR MISSING 1095 FORMS

If an employee's forms have not been submitted to the IRS, review the employee’s demographic information to ensure that they are in the correct class and have demographics data for the filing year prior to filling out manual forms.

TIP:

Make sure all employees are accounted for prior to submitting the forms! Once the forms have been submitted to the IRS, you can no longer add or delete the employees. If you have already submitted the forms to the IRS and need to create one for an additional employee, you will need to manually generate and distribute that copy. Please reach out to your broker for additional details. 

SUBMIT A MANUAL CORRECTION

Follow these steps to submit a manual correction for your ACA Filing:

  1. Fill out Form 1095 for the missing employee.

  2. Print out the form for the employee you will be adding.

  3. In the upper right-hand corner of Form 1095, check off the box Correction.

  4. Correct the Form 1094, Part III.

    • Adjust the headcount numbers in Columns B and C for the months this employee was accounted for. Connect with your broker to help with this piece of the correction if you have any questions.

  5. Mail Form 1095 to the IRS along with your corrected Form 1094 to the address below (depending on your location.)

Determine which IRS address to use when filing ACA forms by mail

For more information about IRS mailing addresses, review IRS Instructions for Forms 1094-C and 1095-C.

Address for Employers and Individuals with US Locations

Companies or individuals whose principal business, office or agency, or legal residence (in the case of an individual), is located in Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, or West Virginia? should use the following address to submit paper forms:

Department of the Treasury,

Internal Revenue Service Center

Austin, TX 73301

Companies or individuals whose principal business, office or agency, or legal residence in the case of an individual, is located in Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, or Wyoming should use the following address to submit paper forms:

Department of the Treasury

Internal Revenue Service Center

Kansas City, MO 64999

Address for Employers with Non-US location

Companies whose legal residence, principal place of business, principal office or agency is outside the United States should use the following address to submit paper forms:

Department of the Treasury

Internal Revenue Service Center

Austin, TX 73301