IRS Form 1094-C is summary information derived from total employee count, ALE status and IRS 1095-C submission. There should be no manual intervention.
For IRS Form 1095-C, the least-cost offer of coverage that provides minimum value is used to populate Lines 14, 15 and 16. Depending on the least cost option’s monthly employee contribution for self-only coverage, Line 15 may be left blank. In most cases, we see Line 14 being either a 1A (qualifying offer) or 1E (offer providing minimum value, employee, spouse and dependent can participate).
Manual intervention would be needed only if the underlying payroll information is flawed.