2.1.59 [HTML5:2014] Section 4.9.12.2 Forming relationships between data cells and header cells

V0139: The headers attribute is not supported

The specification states:

 4.9.12.2 Forming relationships between data cells and header cells

All document modes (Internet Explorer 11, Internet Explorer 10, Internet Explorer 9, and Internet Explorer 8)

The headers attribute is not supported.