Authoritative Transmittal Indicator...

1094C-060-02 If Form 1094C checkbox 'AuthoritativeTransmittalInd' is checked and 'AggregatedGroupMemberCd' has a choice of "Yes" indicated, then at least one instance of 'OtherALEMembersGrp' must have a value.

Our Explanation: Take a look at the image below of the 1094-C:

Box 19 has a YES that this is the authoritative transmittal for this ALE member. Box 21 has a YES which means that the ALE member is a member of an Aggregate ALE Group. If you were part of an ALE Group and this is an authoritative transmittal, then you must list the other members of the ALE Group and their EINs in Part IV.

A similiar error is listed here:

1094C-052-01 If Form 1094C checkbox 'AuthoritativeTransmittalInd' is checked and 'AggregatedGroupMemberCd' has a choice of "Yes" indicated and no 'AggregatedGroupInd' in each of the 'JanALEMonthlyInfoGrp' through 'DecALEMonthlyInfoGrp' is checked, then checkbox 'AggregatedGroupInd' in 'YearlyALEMemberDetail' must be checked.

Our Explanation: Take a look at the image below of the 1094-C:

Box 19 has a YES that this is the authoritative transmittal for this ALE member. Box 21 has a YES which means that the ALE member is a member of an Aggregate ALE Group. Then you must complete Column D, Part III. Enter a YES for all 12 months or check the months that you were part of the group.