Year-end processing tips for Form 1094-C and 1095-C

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IRS Information Return E-file Mandate
On February 23, 2023, the Department of the Treasury and the Internal Revenue Service published final regulations reducing the threshold for filing certain information returns electronically.
  • The new rules apply starting with the tax year 2023 to be filed in calendar year 2024.
  • The threshold has been lowered to 10 from 250.
  • For more information about the returns that are part of the aggregate count, refer to New electronic filing requirements for Forms W-2.
Based on new IRS regulations, all information returns need to be corrected using the same filing method as the original return.
We've compiled a list of tasks to follow and resources to use as you prepare for year-end 1094-C and 1095-C form processing.

Filing by paper: Order necessary forms

Figure out the total number of 1094-Cs and 1095-Cs that you'll need for your clients and then order the forms.
  • We recommend that you order form 1095-C from Forms CS.
    tip
    Contact Forms CS to find out if there are discounts being offered. They may offer early bird discounts!
  • The Internal Revenue Service (IRS) accepts black and white facsimile copies for the 1094-C and 1095-C forms.

Filing electronically: Register early

  • Go to https://www.irs.gov/e-file-providers/affordable-care-act-information-returns-air for information on how to register and use the Affordable Care Act Information Returns (AIR) electronic filing program.
  • To apply for 1095-C electronic filing through the Affordable Care Act Information Returns (AIR), visit the Affordable Care Act (ACA) Services page on the IRS website. You'll need an active e-Services account to apply for 1095-C electronic filing.
  • You'll need to submit a test internet file to the IRS Affordable Care Act Information Return (AIR) System before your first submission.

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