skip navigation
Search Help
Navigation Help

Tax Map Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

International
Tax Topic Index

Affordable Care Act
Tax Topic Index

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Instructions for Forms 1094-C and 1095-C
taxmap/instr2/i109495c-003.htm#en_us_publink100013875

taxmap/instr2/i109495c-003.htm#TXMP3ce5d562
How To File Electronically(p3)

rule
efile
Form 1094-C and Form 1095-C are subject to the requirements to file returns electronically. Filers of 250 or more information returns must file the returns electronically. The 250-or-more requirement applies separately to each type of return and separately to each type of corrected return.
Pub. 5165, Affordable Care Act (ACA) Information Returns (AIR) Guide for Software Developers and Transmitters, currently under development, will outline the communication procedures, transmission formats, business rules, and validation procedures for returns filed electronically through the AIR system. To develop software for use with the AIR system, transmitters and software developers should use the guidelines provided in Pub. 5165 along with the Extensible Markup Language (XML) Schemas published on IRS.gov. See Pub. 5165 for more information.
You will receive an electronic acknowledgment once you complete the transaction. Keep it with your records.
taxmap/instr2/i109495c-003.htm#en_us_publink100013877

taxmap/instr2/i109495c-003.htm#TXMP068788a3
Corrected Forms 1094-C and 1095-C(p3)

rule
Reserved.
taxmap/instr2/i109495c-003.htm#en_us_publink100013878

taxmap/instr2/i109495c-003.htm#TXMP497ef788
Furnishing Forms 1095-C To Employees(p3)

rule
You will meet the requirement to furnish Form 1095-C to an employee if the form is properly addressed and mailed on or before the due date. If the regular due date falls on a Saturday, Sunday, or legal holiday, file by the next business day. A business day is any day that is not a Saturday, Sunday, or legal holiday.
An employer must furnish a Form 1095-C to each of its full-time employees by January 31 of the year following the year to which the Form 1095-C relates.
The first Forms 1095-C are due to individuals by February 1, 2016.
For more information on alternative furnishing methods for employers, see the Qualifying Offer Method and the Qualifying Offer Method Transition Relief for 2015, later.
Filers of Form 1095-C may truncate the social security number (SSN) of an individual (the employee or any family member of the employee receiving coverage) on Form 1095-C statements furnished to employees by showing only the last four digits of the SSN and replacing the first five digits with asterisks (*) or Xs. Truncation is not allowed on forms filed with the IRS. In addition, an employer identification number (EIN) may not be truncated on the forms filed with the IRS.
Statements must be furnished on paper by mail, unless the recipient affirmatively consents to receive the statement in an electronic format. If mailed, the statement must be sent to the employee’s last known permanent address, or if no permanent address is known, to the employee’s temporary address.
taxmap/instr2/i109495c-003.htm#en_us_publink100013879
taxmap/instr2/i109495c-003.htm#TXMP7a85d33c
Consent to furnish statement electronically.(p3)
rule
An employer is required to obtain affirmative consent to furnish a statement electronically. This requirement ensures that statements are furnished electronically only to individuals who are able to access them. An individual may consent on paper or electronically, such as by email. If consent is on paper, the individual must confirm the consent electronically. A statement may be furnished electronically by email or by informing the individual how to access the statement on the employer’s website.