IRS Notice AIRBR902 is sent to employers who submit Form 1094-C without the required signature. The signature on Form 1094-C is critical as it certifies the accuracy of the information provided to the IRS and confirms the employer’s acknowledgment of their reporting responsibilities under the Affordable Care Act (ACA).
Significance of the Signature Requirement
The signature on Form 1094-C:
- Confirms that the employer has reviewed and attests to the correctness of the report.
- Helps prevent fraud and ensures accountability for the information submitted.
Consequences of Submitting an Unsigned Form 1094-C
Failing to sign Form 1094-C can lead to:
- Rejection of the form by the IRS, potentially resulting in delays in processing and assessing compliance.
- Possible penalties for incomplete submission.
How to Correct an Unsigned Form 1094-C
To resolve issues highlighted by Notice AIRBR902:
- Immediately review the form to confirm the omission of the signature.
- Sign the corrected Form 1094-C and resubmit it to the IRS as soon as possible.
- Ensure all future forms are fully completed and signed before submission.
Preventing Future Signature Omissions
To prevent the recurrence of submitting unsigned forms:
- Implement a final review step in your ACA reporting process to check for completeness, including the signature.
- Train staff involved in the preparation of IRS forms on the importance of completing every section, including the signature line.
- Consider using a comprehensive ACA compliance tool like ACA-Track that includes pre-submission checklists and reminders.
For more information on handling IRS notices and ensuring compliance with ACA requirements, visit ACA-Track Service Descriptions.
