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How to File and Distribute Form 1095-C

How to File and Distribute Form 1095-C

With the deadline to file and distribute 1095-Cs approaching, making sure that the right documents get to the right place is essential. The following guide will help keep you organizedand compliantwhen it comes to filing in the new year.

 

Refresher: What is the 1095-C?

The Affordable Care Act (ACA) requires employers with 50 or more full-time equivalent employees to offer healthcare coverage to full-time employees or potentially face a fine. The 1095-C form is the government’s way of tracking this. Essentially, the 1095-C’s function is to communicate health insurance information to the IRS. 

 

What are the Acceptable Distribution Channels?

With the COVID-19 pandemic still forcing businesses to work from home, it's important to consider your distribution plan for 2021. Acceptable ways to distribute 1095-C forms to your employees include mail, hand delivery (if you're not operating remotely), or email (if prior consent is given).

 

How to File 1095-Cs with the IRS

You can file your forms 1094-C and 1095-C through mail or electronically. All Applicable Large Employers (ALEs) reporting on 250+ employees must e-file. The IRS encourages employers to file electronically even if you have less than 250 employees. For instructions on how to e-file, visit the IRS website

If you plan on mailing your forms to the IRS, keep the following tips in mind:

  • Use First-Class Mail
  • Do not fold forms (use flat mailing)
  • Do not paper clip or staple the forms together
  • If you're sending multiple forms, use conveniently-sized packages. If you do this, write your names, number the packages consecutively, and place Form 1094-C in package number one.

If your principal business, office/agency, or legal residence (in the case of an individual) is located in:

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Mail to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

 

If your principal business, office/agency, or legal residence (in the case of an individual) is located in:

Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Mail to:

Department of the Treasury
Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

  

What Else Should Employers Know?

This year, the IRS extended the deadline from January 31, 2021, to March 2, 2021, to provide employers with additional time to meet reporting requirements without risk of penalty. The typical 30-day extension to furnish information statements will not be granted in addition to the new deadline. The paper filing deadline is Feb. 28, 2021, and the e-filing deadline is March 31, 2021.

As your employees start to receive tax forms, review these questions that they may have regarding Form 1095-C and what to do with it. Additionally, stay on top of important dates and filing requirements using BerniePortal’s comprehensive HR calendar, which is updated regularly as extensions are granted and new deadlines are added. 

 
Intro to Forms 1094-C and 1095-C BernieU Course blog Call to Action
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