If Form 1095C 'AnnualOfferOfCoverageCd' does not have a value, then all occurrences of 'MonthlyOfferCoverageGrp' (JanOfferCd through DecOfferCd) must have a value.
Reason: Usually such error is caused by incompleted data in Part II or Part III on 1095 form.
Part II - Employee Offer of Coverage Line 14: For each calendar month, enter the applicable code from Code Series 1. If the same code applies for all 12 calendar months, you may enter the applicable code in the "All 12 Months" box and not complete the individual calendar month boxes, or you may enter the code in each of the boxes for the 12 calendar months. If an employee was not offered coverage for a month, enter code 1H. Do not leave line 14 blank for any month (including months when the individual was not an employee of the ALE Member).
Step 2: Find the errors on forms (Please follow Step 3 to fix the errors)
2.1: If the employee was not actually offered coverage, enter code 1H (no offer of coverage) on line 14.
2.2: If the same code applies for all 12 calendar months, you may enter the applicable code in the "All 12 Months" box. Otherwise, please enter the information for each month(Jan to Dec).
2.3: This error may be caused by incompleted data in Part III also.
If you need to fill in Part III, please check "(d)Covered All 12 months" or "(e)Months of Coverage" for each covered individual.
Step 3: Start ez1095, follow IRS guide, fix the errors and file ACA forms again.
If IRS denied your submissions, you may need to file the replacement. If IRS accepted your submission with errors, you may need to file correction forms. If you are not sure, please contact IRS directly to confirm it.