About the Correction Process for Electronically Filed ACA Returns

Correction Process Steps for Self-Filers

Follow the steps outlined in the Correction Process to correct errors noted by the IRS.

If the status from the IRS is Accepted with Errors, corrected returns must be filed within 60 days of the original filing. Initiate the Correction process in UKG Pro and make corrections as noted by the IRS. This table contains an outline of the Correction process for self-filers.


Correction Process Steps
Step #	Task	Description
Step 1	Identify the errors to be corrected in the IRS error file.	The IRS provides an error file, which includes a unique identifier, error code, and description. Errors that are related to the submission (Form 1094-C) contain the USID, whereas errors that are related to records in the submission (Form 1095-C) contain the URID. Note: The last two digits of the URID refers to the Form 1095-C in the submission. The first Form 1095-C in the submission is assigned a one (1). Numbers increment by one for each subsequent record in the submission. The IRS error file does not include any personal information about the employee.
Step 2	Initiate the Correction process for the ALE.	The Correction process is initiated via the Self Filing Status and Form History page.
Step 3	Create additional and corrected Forms 1095-C, as needed.	Corrected and additional Forms 1095-C can be created via the Offer of Coverage page or from the import templates.
Step 4	Generate corrected and additional forms. Review carefully.	Corrected forms are generated from the Generate and Review Forms page.
Step 5	Add the URID for corrected Forms 1095-C and the USID for additional Forms 1095-C or corrected Form 1094-C.	For corrected Forms 1094-C or additional Forms 1095-C, you must enter the USID in UKG Pro For corrected Forms 1095-C, enter the URID in UKG Pro
Step 6	Complete additional changes to Forms 1095-C or Form 1094-C. Regenerate the forms, as needed.
Step 7	Finalize Form 1094-C.	Finalize Form 1094-C from the Finalize 1094-C page.
Step 8	Print and distribute corrected forms, as needed.	Print and distribute forms from the Distribute and Download Forms page.
Step 9	Download corrected Form Data Files (XML).	Download corrected Form Data Files (XML) from the Distribute and Download Forms page and File Transfers page.
Step 10	Create Manifest file for the corrected forms manually.	Refer to the latest Affordable Care Act (ACA) Information Returns - AIR Submission Composition and Reference Guide on the IRS.gov website for more information regarding the requirements of the Manifest file.
Step 11	Log in to the IRS UI Channel to upload Manifest and corrected Form Data Files.	Upon successful transmission of XML, the IRS returns a Receipt ID. Maintain the Receipt ID with the transmission and protect it from loss or deletion.
Step 12	Log in to UKG Pro and manually change the corrected ALE status to FILED on the Self-Filing Status and History page.	Self-filer must manually update UKG Pro with the current IRS filing status.
Step 13	Log in to the IRS UI Channel and retrieve the status of the transmission.	Retrieve the status of the transmission.
Step 14	If status is Accepted, update the filing status on the Self-Filing Status and History page to Accepted.	Self-filer must manually update UKG Pro with the current IRS filing status. No further action is needed unless an error is found or an additional record must be added to the filed ALE.
Step 15	If status is rejected by the IRS, you must resubmit the file. Depending on the error, proceed with one of the options noted in the Description.	The self-filer must correct the cause of the error. If the transmission is rejected, the file may need to be regenerated to include new data. If data changes, the ALE can be unlocked to complete updates. Note that a rejected file is not yet filed with the IRS. The self-filer may also need to modify the Manifest file and populate the element, OriginalReceiptID, with the receipt ID received from the rejected transmission. If the submission is rejected, the error must be corrected. The self-filer must correct data in UKG Pro and regenerate the Form Data File. Edit the regenerated Form Data File and enter the element, OriginalUniqueSubmissionId, with the submission ID of the rejected file.
Step 16	If status is Accepted with Errors, complete another Correction process to create the corrected forms to file.

Correction Types for Electronically Filed ACA Returns

Incorrect or missing data for previously filed ACA returns must be corrected in UKG Pro and refiled with the IRS.

If you need to generate a new Form 1095-C for an employee, provide the USID for the additional Form 1095-C. When the Export (ZIP) file, containing the Form Data Files (XML) is downloaded, two files are included:

Corrected Authoritative Form 1094-C
Additional (Not Corrected) Form 1095-C
If you are modifying Form 1095-C data, provide the URID for the corrected Form 1095-C. When the Export (ZIP) file, containing the Form Data File (XML) is downloaded, at least one file is included:
Non-Authoritative Form 1094-C with the Corrected Forms 1095-C

This table contains details of the type of corrections that can be made and the files generated for each correction type.


Correction Type	Required Action	Required Identification	Downloaded Export (ZIP) File Contents
Form 1094-C Correction Only	Update the Form 1094-C, which creates an Authoritative Corrected Form 1094-C, and then finalize the ALE.	USID	Authoritative Corrected Form 1094-C
Form 1095-C Correction Only	Update the Employee/Non-Employee Form 1095-C via the Offer of Coverage page or import templates, which creates a Corrected Form 1095-C. Then, generate and finalize the ALE.	URID	Non-Authoritative Form 1094-C (Part 1 only) with Corrected Forms 1095-C
Form 1095-C Addition Only	Create the Employee/Non-Employee Form 1095-C via the Offer of Coverage page or import templates, which creates an additional Form 1095-C (Not Corrected), and a Corrected Form 1094-C since the Total Number of Forms 1095-C has been updated. Then, generate and finalize the ALE.	USID	Authoritative Corrected Form 1094-C Non-Authoritative Form 1094-C with additional Form 1095-Cs
Form 1095-C Corrections and Additions	Create and edit the Employee/Non-Employee’s Form 1095-C via the Offer of Coverage page or with the import templates. This creates an additional Form 1095-C or a Corrected Form 1095-C and a Corrected Form 1094-C since the Total Number of Forms 1095-C has been updated. Then, generate and finalize the ALE.	URID and USID	Authoritative Corrected Form 1094-C Non-Authoritative Form 1094-C with additional Forms 1095-C Non-Authoritative Form 1094-C with Corrected Forms 1095-C
Form 1094-C and Forms 1095-Cs Corrections or Additions	Create or edit the Employee/Non-Employee's Forms 1095-C via the Offer of Coverage page or with import templates. This process creates an additional Form 1095-C or a Corrected Form 1095-C and a Corrected 1094-C since the Total Number of Form 1095-C has been updated. Then, generate and finalize the ALE.	URID and USID	Authoritative Corrected Form 1094-C Non-Authoritative Form 1094-C with additional Forms 1095-C Non-Authoritative Form 1094-C with corrected Forms 1095-C

Note

Print corrected forms via the Distribute and Download page, as UKG Pro Print Services does not support printing corrected forms.

Initiate the Correction Process for an ALE for Self-Filers

To correct Forms 1094-C or 1095-C, start the Correction process for the ALE from the Self Filing Status and Form History page. Once the Correction process is initiated, Forms 1094-C and 1095-C can be corrected and additional Forms 1095-C can be created.

Note

When the status is Accepted with Errors, you must manually update the status column on the Self Filing Status and Form History page in UKG Pro.

Navigation:Menu > Administration > Reporting > ACA Manager > Filing and History

From the Self Filing Status and Form History page, check the ALE Name box.
Select Start Correction. An information message appears.
Select Start Correction. The ALE appears on the Generate and Review page with Corrected in the Version column to note that it is in the Correction process. Additionally, Forms 1095-C are enabled for edits on the Offer of Coverage page.

Create Additional Forms 1095-C

Create additional Forms 1095-C for employees or non-employees (not included in the original IRS filing) from the Offer of Coverage page or with the import templates. The ALE must be regenerated and finalized

The system creates an additional Form 1095-C (Not Corrected) and a Corrected Form 1094-C to update the total number of Forms 1095-C for the ALE.

Navigation:Menu > My Team or Administration > Employee Admin > My Employees > select employee > Benefits > Offer of Coverage

From the Offer of Coverage page, select the reporting year.
Select Edit. A warning message appears.
Select Continue.
Uncheck the box, This Employee Should Not Receive a 1095-C, if the employee must receive a Form 1095-C.
Edit Form 1095-C, Parts I, II, or III by either making edits directly on the page or using the Import Templates option.

Note
Refer to the Form 1095-C Reporting and Report Templates Guide for more information about importing Form 1095-C data.

Modify Form 1095-C to Correct IRS Reported Errors

Modify Form 1095-C for employees or non-employees (who were included in the original IRS filing) from the Offer of Coverage page or with the import templates to correct IRS reported errors.

When Forms 1095-C are modified, the ALE must be regenerated and finalized.

Navigation:Menu > My Team or Administration > Employee Admin > My Employees > select employee > Benefits > Offer of Coverage

From the Offer of Coverage page, select the reporting year.
Select Edit. A warning message appears.
Select Continue. The Corrected box is checked automatically.
Edit Form 1095-C, Parts I, II, or III by either editing the Offer of Coverage page or using the Import Templates option.

Note
Refer to the Form 1095-C Reporting and Report Templates Guide for more information about importing Form 1095-C data.

Important
To correct an employee’s date of birth, name, address, or Social Security Number:

1. Edit the applicable field on the employee’s record.

2. Select Edit on the employee's Offer of Coverage page to create the corrected Form 1095-C.

3. If no other edits are needed, select Save without making any additional changes. When the forms are regenerated, the updated employee information is included in the corrected Form 1095-C.

To correct the covered individual information, you must update Part III on the Offer of Coverage page for the information to be included in the corrected Form 1095-C. Also remember to complete modifications on the other pages of the employee's record to ensure accurate data moving forward.

Correct Form 1094-C

Follow the steps outlined to correct Form 1094-C.

After a Correction process has been started, corrections can be made to Form 1094-C when:

Changes are only needed to Form 1094-C.
Changes are needed to Form 1095-C that then require changes to Form 1094-C.
Additional Forms 1095-C are created due to the impact to the Total Numbers field on Form 1094-C.

Navigation:Menu > Administration > Reporting > ACA Manager > Generate and Finalize > select Continue from the Generate and Review Forms section

From the Generate and Review Forms page, select the 1094-C link. The 1094-C page appears.
Select Edit.
Select Continue. The Corrected box is checked automatically.
Make your changes to Parts I, II, and III.

Note
If you are a Self-Filing customer, enter the USID for the corrected Form 1094-C in the USID field. If you engaged UKG's ACA Filing Services, this information is not needed and the field does not display on this page.
Select Save.

Note
If the correction was made in error, you can select the Cancel Corrected 1094-C button.

Generate Corrected and Additional Forms

Once data corrections have been saved, generate corrected and additional forms from the Generate and Review Forms page.

Navigation:Menu > Administration > Reporting > ACA Manager > Generate and Finalize > select Continue from the Generate and Review Forms section

From the Generate and Review Forms page, check the box next to the desired ALE Name.
Select Generate. The system creates and validates the Forms 1095-C for only those employees that have corrections or additions.
Select Refresh to update the ALE status. Once generation is complete, the Total 1095-C's column displays the total number of generated corrected and additional Forms 1095-C.
Select the Total 1095-C's link to verify the employee and non-employee Forms 1095-C generated.

Note
If you are a self-filer, you must select the Total 1095-C's link to enter the URID or USID for each corrected or additional Form 1095-C. If you engaged UKG's ACA Filing Services, this information is not needed.

If changes are needed, you can edit the employee's Offer of Coverage page or use the import templates. Generate the forms again once changes are completed.

Add Unique Record Identifier (URID) and Unique Submission Identifier (USID)

The URID and USID are the unique record identifiers used by the IRS.

To identify corrected or additional forms, the IRS uses two types of identifiers:

Unique Record Identifier (URID) - identifies each Form 1095-C that was transmitted. This value is used to identify corrected Forms 1095-C.
Unique Submission Identifier (USID) - identifies the applicable large employer's Form 1094-C.This value is used to identify a corrected Form 1094-C and additional Forms 1095-C that were not included in the original filing.

After you correct and generate a corrected Form 1095-C, you must add the URID for the employee's Form 1095-C to identify the corrected record.

Important

If you are correcting a Form 1095-C that was not included in the IRS error file, create the URID by combining Receipt ID, Submission ID, and Record ID using the pipe symbol "|" as a separator.

Similarly, after you create and generate an additional Form 1095-C that was not filed with the original Authoritative Form 1094-C, you must add the USID for the employee's additional Form 1095-C.

Important

The USID is created by combining Receipt ID and the Submission ID using the pipe symbol "|" as a separator.

Note

If you do not add the URID or USID for each corrected and additional Form 1095-C in UKG Pro, the downloaded Form Data File (XML) contains placeholders for these values. Edit the Form Data File (XML) to replace the placeholder values.

Navigation:Menu > Administration > Reporting > ACA Manager > Generate and Finalize > select Continue from the Generate and Review Forms section > select the Total 1095-C’s link for the desired ALE

From the Generated 1095-C Summary page, check the box next to the desired employee name.
From the Actions section, select the Enter URID button or Enter USID button depending on whether the employee has a Form 1095-C correction or a Form 1095-C addition. The applicable dialog box appears.
Enter the USID or URID, as applicable.
Select Submit. The URID or USID displays in the URID/USID column. When the Form Data File is downloaded, the values are included.
Close the window.

Cancel Corrected or Additional Forms 1095-C

During the Correction process, you can cancel additional or corrected Forms 1095-C if they are no longer needed.

Navigation:Menu > Administration > Reporting > ACA Manager > Generate and Finalize > select Continue from the Generate and Review Forms section > Total 1095-C’s link

From the Generated 1095-C Summary page, check the box next to the employee’s name.
Select Cancel. A warning appears.
Select Submit. UKG Pro reverts all form data for that employee back to the originally filed data. The employee’s name no longer appears on the Generated 1095-C Summary page.
Close the window.
Generate the corrected Forms 1095-C again to update the Form 1094-C information.

Finalize Corrected Forms

When all corrections/additions are complete, you must finalize and e-sign the corrections for the Applicable Large Employer (ALE) from the Finalize 1094-C page.

Menu > Administration > Reporting > ACA Manager > Generate and Finalize > select Continue from the Finalize 1094-C section

From the Finalize 1094-C page, select the ALE name to finalize.
Select Edit.
Review the 1094-C page and revise Parts I, II, III, and IV, as needed.
In the Finalize and E-Sign section, check the I Agree (acknowledgment) box.
Enter your name and job title.
Select Finalize and E-Sign.
The In Progress message appears. Finalized corrected or additional Forms 1095-C can be printed and/or distributed via the Distribute and Download Forms page (Menu > Administration > Reporting > ACA Manager > Generate and Finalize > select Continue from the Download and Distribute section).

Download Corrected Form Data Files (XML)

Corrected Forms must be downloaded to file them electronically with the IRS.

Once you finalize the corrections for the applicable large employer (ALE) from the Finalize 1094-C page, the ALE appears in the Distribute and Download Forms page (Menu > Administration > Reporting > ACA Manager > Generate and Finalize > Distribute and Download Forms). In the Version column, the Corrected version is noted for the ALE. You must download the corrected forms to file them electronically with the IRS.

Download Corrected Forms from the Distribute and Download page

From the Distribute and Download Forms page, check the box next to the ALE Name.
Select Download Forms. The Download Forms window appears.
From the PDFs for Print drop-down list, select None Selected.
Check the Download Export File box.
Select OK.
Select the Refresh button, as needed. When the password-protected Export (ZIP) file that contains the corrected Form Data files is complete, the Completed link appears in the XML column.
Select the Completed link. The File Transfers page (Reporting > File Transfers) appears. The file naming convention includes a static indicator (PPACA), the ALE Name, the Tax Year, and the date and time (in GMT) the file is generated.

Note
In UKG Pro, PPACA files are available only to those users assigned to roles using the PPACA Administrator role type. When a file is completed, an e-mail with a password to access the file is sent to the users in roles that are using the PPACA Administrator role type.
Use the password to unlock and unzip the files. For each file, the end of the filename includes the contents of the file (Form 1094-C, Additions, or Corrections).
Edit the files, as needed. For example, if the files are downloaded without entering the URID or the USID, those values must be entered in the appropriate file manually.
Rename and edit the files, as needed.
Create the needed Manifest file(s) to accompany the corrected Forms Data Files according to IRS guidelines.

Note
Refer to the latest Affordable Care Act (ACA) Information Returns - AIR Submission Composition and Reference Guide for more information regarding the requirements of the Manifest file.
Submit the files to the IRS.
Depending on the status of the transmission and submission (Accepted or Accepted with Errors), you can update the status of the ALE on the Self-Filing Status and Form History page (Reporting > PPACA > Filing and History).

This document and all information contained herein are provided to you "AS IS" and UKG Inc. and its affiliates (collectively "UKG") make no representation or warranties with respect to the accuracy, reliability, or completeness of this document, and UKG specifically disclaims all warranties, including, but not limited to, implied warranties of merchantability and fitness for a particular purpose. The information in this document is subject to change without notice. The document and its content are confidential information of UKG and may not be disseminated to any third party. No part of this document or its content may be reproduced in any form or by any means or stored in a database or retrieval system without the prior written authorization of UKG. Nothing herein constitutes legal, tax, or other professional advice. All legal, tax, or other questions or concerns should be directed to your legal counsel, tax consultant, or other professional advisor. All company, organization, person, and event references are fictional. Any resemblance to actual companies, organizations, persons, and events is entirely coincidental.

Correction Process Guide for Self-Filers

Correction Process Guide for Self-Filers