Below is a sample of an Error Summary Report:

<TransmitterErrorDetailGrp>
    <UniqueRecordId>1094C-19-0000|1|44</UniqueRecordId>
    <ns2:ErrorMessageDetail>
        <ns2:ErrorMessageCd>1095C-010-01</ns2:ErrorMessageCd>
        <ns2:ErrorMessageTxt>Form 1095C ‘OtherCompletePersonName’ and ‘SSN’ in ‘EmployeeInfoGrp’ must match IRS database.</ns2:ErrorMessageTxt>
    </ns2:ErrorMessageDetail>
</TransmitterErrorDetailGrp>

This error is for the 44th Employee as shown at the end of the UniqueRecordId. This common error states that the employee SSN and/or Name does not match the IRS records.