- ALEs should revise and resubmit rejected returns if the rejection was due to faulty transmission, validation, missing attachments, error reading the file or duplicate file. Remember, an initial rejection after an IRS computer review is not the same as a notice of a penalty assessment.
- If the rejection is more complicated, for example a Form 1095-C was rejected due to a TIN mismatch, ALEs should spot-check to see whether these are actual errors or false-positives.
- If and when the IRS issues rejection notices with an assessment of proposed penalties, ALEs should decide whether to appeal the penalty assessment. Such notices will include instructions for appealing the rejection and penalty assessment.
Benefits Think Assessing employer shared responsibility penalties
Published
4 Min Read
Kurt Linsenmayer
Partner
Linsenmayer counsels clients on ERISA, federal tax and other rules applicable to 401(k) plans, qualified and nonqualified pension plans, other executive benefits and health and welfare programs. His … Read full bio
Melanie K. Curtice
Partner
Curtice has almost two decades of experience advising large public and private employers on health and welfare benefit agreements. Melanie ensures benefit plans comply with ERISA, HIPAA, the Internal … Read full bio
Tomer Vandsburger
Associate
Vandsburger has experience with legal issues related to tax and employee benefits and executive compensation law. He is familiar with ERISA compliance issues as well as various compensation plans.
