IRS Effectively Eliminates Paper Filing For Forms 1095-C
Applicable Large Employers (ALEs)—which generally include employers with an average of at least 50 full-time employees, including full-time equivalent employees—are intimately familiar with the Form 1094-C and Form 1095-C filing requirements. And while we suspect that most ALEs electronically file their Forms 1095-C, ALEs that were required to file less than 250 Forms 1095-C were permitted to file those forms with the IRS on paper. The IRS issued a final rule on February 23, 2023 that will effectively eliminate the paper filing option for 2023 Forms 1095-C that must be filed during the first quarter of calendar year 2024.