These instructions have been provided by Greenshades to Avionté. Avionté does not maintain these processes and they are subject to change.
TIN: Taxpayer Identification Number
SSN: Social Security Number
Issue: TIN Validation Failed
When a 1095-C is submitted with an incorrect or missing TIN or SSN, the user will receive an indication that the submission has been "Acknowledged with Errors." The error will be listed as "TIN Validation Failed."
This error is associated with individual employees, but the error may belong to one or more of the employee's dependents.
Although there is not a published deadline to correct this error, the IRS recommends that this information be corrected as soon as possible. Your submission is considered "Accepted" for deadline purposes. The error message is not a proposed penalty notice.
- Check for a transposition of numbers, or a name change due to marriage, divorce, etc. for both the employee and the employee's dependents.
- If the issue is not found in the employee or dependent information, reach out to the employee to verify that the information has not changed since it was last collected.
Note: In some cases, the employee may need to request new SSN cards from the Social Security Administration.
- If the correct SSN/TIN cannot be obtained, the date of birth can be used for dependents.
- Once the correct information has been received, submit those corrections. See Greenshades 1095-C and 1094-C Filing Instructions for steps on how to submit the corrected information.
Note: If the filer is unable to correct the return before the penalty notice is issued, the filer will have the opportunity to establish whether good-faith relief or a reasonable-cause waiver applies for the penalties.
Reasonable Cause Regulations
Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, states the employer will not be subject to penalties for failure to provide the correct Taxpayer Identification Number or Social Security Number if they comply with the requirements of Treas. Reg. 301-6724-1(e) with the following modifications:
The initial solicitation for TIN/SSN is made at an individual's first enrollment. The second solicitation is made by December 21 of that year (or January 31 if the account is opened in December), and the third solicitations must be made prior to December 31 of the following year. You are not required to solicit a TIN from an individual whose coverage is terminated.