After generating your forms, review them to protect your organization from inaccuracies and prevent post-filing corrections.

High Level Review

Some things to check for at a high level:

• Confirm Employees' Last Names (Sorted A thru Z)
• Each 1095 form is 3 pages long, so the total number of pages divided by 3 should equal the number of employees you are reporting for.
  • If you included a one-page employee mailer, then you will have 4 pages per employee.

Granular Review

Some things to check at an audit level:

• On the left side of the 1095C is the employee data and on the right-hand side is employee information.
  • Make sure that the information is correct.
  • Confirm that the address and EIN are correct.
  • Toward the bottom will be specific tax codes for each employee. For more information about Lines 14 and 16, you can refer to the following article.
• Part III of the 1095-C will populate the appropriate month checkboxes when an employee is enrolled in a COBRA plan.

1094C Part III Column B & C Employee Counts

When reviewing Part III of 1094C, you may notice instances where column B has a higher employee count than column C. 

• Column B includes all full-time employees who worked at any point during the month.
• Column C includes all employees (full-time, part-time, and on leave) still employed on the last day of the month.

This means that if a full-time employee leaves before month-end, they will be counted in Column B but not in Column C. While this may look like a discrepancy, it is intentional and aligns with government reporting requirements.