3) Inaccurate code combinations on line 14, 15, and 16 of Form 1095-C. There were 200 potential code combinations for line 14, 15, and 16. However, of the 200 potential code combinations only 49 were theoretically possible. Certain code combinations clearly could not be used together without forcing an error in submission.
4) Having all of the proper procedures and policies in place but failing to timely offer coverage to an employee.
For the full article and a 5th common mistake see this story from Healthcare Attorneys, P.C.