1095-C compilation built for the HR team that can't afford a 226-J letter in January. $660 per employee when a single Line 14 code is wrong, $6,700 under 4980H Part B — we get both right.
No commitment. You keep the gap analysis and 226-J exposure estimate either way.
one wrong code, per employee
4980H Part B, 2026
good-faith relief ended
With Punctuations: Part III column (a) verified, every Line 14/16 code from source, 226-J exposure surfaced before filing.
The most common trigger is a single checkbox — column (a) of Part III on Form 1094-C not checked "Yes" for one or more months. The IRS reads that as no minimum essential coverage offered to 95% of your workforce that month. The second is Code 2B used during a waiting period instead of 2D. Neither is a systemic failure. Both carry real penalty exposure.
Part III column (a) left unchecked for a single month reads to the IRS as no MEC offered to 95% of your workforce — and a 226-J follows.
Using 2B during a waiting period instead of 2D is the second most common error — and it's invisible until the letter arrives.
$330 per return times two filings, with no good-faith relief available since TY 2020. The mistake no longer comes with a grace period.
The 4980H Part A penalty is $4,470 and Part B rose to $6,700 per employee — the first increase after a historic decrease.
If your workforce includes variable-hour employees, the measurement-period math behind Lines 14 and 16 is exactly where the codes go wrong.
California, Massachusetts, New Jersey, DC, and Rhode Island all run their own mirror filings — more deadlines, same source data.
Four passes. Each one closes the gap between three systems that don't talk to each other and a 1095-C set you can file without a 226-J surprise.
One source — three systems reconciled
Measurement period — variable-hour tracking
Line 14 / 16 — coded from source
1094-C pre-flight & 226-J exposure
The 4980H Part B penalty rose to $6,700 per employee for 2026 — up from $4,350, the first increase after a historic decrease — and Part A is $4,470. Good-faith relief ended with TY 2020, so there's no grace period to fall back on. Your next 226-J letter would be based on data your team assembled by hand. The cost of getting Line 14 wrong has never been higher.
Built by the same team that automates complex regulatory document compilation at scale. Punctuations.ai pulls payroll, benefits enrollment, and waiting-period logic into one source, codes every line from that source, and surfaces 226-J exposure before you file — not after the letter arrives.
per employee when one Line 14 code is wrong — $330 × two filings
4980H Part B per employee in 2026 — up from $4,350
4980H Part A per employee — and no good-faith relief since TY 2020
"Punctuations helped us build a complex e-commerce platform with multiple integrations and AI image analysis technology. Their team has been responsive, reliable, and proactive in solving challenges while planning for future scale"
Clare Richards
Co-Founder & CEO, Impacks
"I was very pleased with how smooth the project went and the clear way the team communicated throughout the build of the product. They are very responsive and found them a pleasure to work with."
Eric Thorsen
CEO, Clarion Collective
"Their approach, thoroughness, and problem-solving abilities always proved invaluable. Recently, their technical guidance—particularly in AI—has significantly accelerated and enhanced our strategic direction. I highly recommend the Punctuations."
Ryan Hopewell
Founder, iNBuilt
No. It's the source-data ingestion and pre-flight layer that feeds your filing — clean, reconciled, and coded from source. You or your vendor still transmit; the reconciliation and the 226-J check are done before you do.
Bring your most recent 1094-C. We return a line-by-line gap analysis and a 226-J exposure estimate at the 2026 penalty rates. Yours to keep whether or not we move forward.
It holds the tracking across both the standard lookback and monthly methods, so the Lines 14 and 16 codes reflect each employee's actual status — including anyone who crosses the full-time threshold mid-period.
ISO 27001-aligned. Data is processed in an isolated tenant, encrypted in transit and at rest, and purged on schedule. We sign BAAs and standard NDAs.
No. The same form-agnostic engine handles Form 5500 source-packs and other recurring benefits and regulatory compilation — so the same reconciled source serves more than one filing.
Book the free 2-hour ACA Reporting Audit. Bring your most recent 1094-C — leave with a line-by-line gap analysis and a 226-J exposure estimate. Yours to keep either way.
Employers · Benefits · HR & Payroll Ops · ISO 27001-aligned
