KB14-037

See the VOID checkbox on the IRS Form 1095-C? We do too and have no idea what that does. There is absolutely no guidance on its use for electronic filing. The IRS’s 2017 Instructions and 2017 Draft Instructions for completing 1094-C and 1095-Cs only discuss the CORRECTED box with a brief statement not to use the Void.  The picture below is taken directly from these instructions on page 5.

The IRS Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters has no reference to VOID and subsequent IRS notices, and there has been a lot of these, have never addressed the VOID.

Since there is not a reference to this in the IRS Guide for Electronically Filing ACA Information Returns the ability to do a VOID does not exist in e-filing the returns.  For companies who file their returns on paper, they appear to have the ability to mark the VOID option and mail back to the IRS.

For right now DO NOT USE it for electronic filing purposes. You may get the impulse to use it if you truly want to ‘VOID’ a previous submission but we strongly advise against that. An illustration of this would be a 1095C that was previously sent to the IRS for an employee who was subsequently found to have been ineligible for coverage. In the example above we suggest that instead of using the VOID box you use Part II in a corrected form submission to tell the IRS that the employee was ineligible and why.

You can either do this for each month or in the all 12 month box. Remember in line 14 a codes of 1H means that you did not offer or did not have to offer coverage for that month and a 2A in box 16 states that employee did not work any hours in that month and a 2B states that the employee worked less than 130 hours in that month and was part time. For the months that these entries appear there will be no assessment of shared responsibility penalties.

The effect of doing this as opposed to a VOID is the same. It essentially tells the IRS that the employee was ineligible for employer provided coverage.

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Last Review: 8/26/2020 – Revision: 2.1

Applies To: ACA Compliance Solution

Categories:  Year End – 1095-C & Filing

Keywords:  VOID