With a software provider, you can e-file PDF Forms 1095-C by converting the data into an IRS-acceptable format.
Can I e-File PDF Forms 1095-C directly to the IRS?
No, you cannot e-File PDF Forms 1095-C directly to the IRS. The IRS has very specific requirements for ACA Information Returns that are filed electronically.
How can I e-File with the IRS myself?
Electronic filings must be in a format called XML, which typically needs a software developer to create. They must also be submitted through the ACA Information Returns (AIR) portal by an authorized transmitter or filer.
To become an authorized filer, one must get an ACA Transmitter Control Code (TCC) which is a special ID that used to determine who is sending the return to the IRS. Then, the filer would need to pass rigorous testing before being able to send filings electronically.
Due to these lengthy application and testing processes, we recommend filing using an established ACA transmitter.
How do I get my PDF Forms 1095-C into an acceptable e-File format?
Depending on the route you take, there are quite a few steps before your PDF forms are ready to be e-Filed with the IRS.
If you choose to file using an authorized ACA transmitter, then you will need to provide them with the ACA data. If the software provider has a PDF import option, you may choose to import them directly into their website. If they do not have a PDF import option, you may have to manually enter the data or enter the data into a special template.
Once the data has been pulled into their website, they can create the appropriate XML e-File format for the IRS and any other applicable e-Files for states with requirements.
If you choose to e-File with the IRS on your own, you must first become an authorized transmitter. This can be a lengthy process, so be sure to start well before the deadline! After obtaining your TCC and passing testing, your team can start translating the data into the accepted XML format that can be submitted to the IRS.
Yes! Some authorized transmitters, such as BoomTax, have PDF import options in place to make e-filing forms even easier. This means that if you were provided completed PDF forms from your HRIS or insurance provider, OR if you completed the fillable PDFs found on the IRS website, then you can use their PDF import option to import these directly to their website.
The transmitter will take the PDFs, import the data, and correctly format it for e-Filing with the IRS and any applicable states.
Can I print out my PDF forms to file via mail?
It depends. E-filing is encouraged by the IRS, but if you have more than 10 forms in aggregate then you must e-file. The form types for this aggregate sum are listed below:
- Form 1042-S
- Form 1094 series
- Form 1095-B
- Form 1095-C
- Form 1097-BTC
- Form 1098
- Form 1098-C
- Form 1098-E
- Form 1098-Q
- Form 1098-T
- Form 1099 series
- Form 3921
- Form 3922
- Form 5498 series
- Form 8027
- Forms W-2
- Form W-2G
The IRS has a 10-form threshold for paper filing. You may choose to submit a paper filing to the IRS if you have less than 10 forms in total. If you are responsible for filing more than 10 forms, then you are required to file electronically.
When submitting a paper filing, you must include a transmittal Form 1094-C with your Forms 1095-C. This is a cover sheet and summary of the data being filed. Together forms 1094-C and 1095-C are used to determine if an Applicable Large Employer (ALE) owes an employer shared responsibility provision (ESRP) payment under IRS section 4980H.
How do I prepare my filing to send to the IRS via mail?
When filing on paper, you must send the forms to the IRS in a flat mailing without staples or paperclips. These forms can be printed on regular paper in landscape format, and special forms do not need to be ordered. It’s important to note that IRS approved forms must be used.
Postal regulations require that packages with forms must be sent via first-class mail.
Determining where to send your filing is dependent upon the filer’s address, specifically the state. Find your state in the graphic below to get the correct IRS mailing address for your filing.
What are the deadlines?
Traditionally, the filing deadlines for Forms 1094-C & 1095-C are as follows:
- Submit a Paper Filing – February 28th
- Furnish Recipient Copies – March 1st
- Submit an Electronic Filing – April 1st
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day. For more information, visit the IRS website.
What are the penalties for not filing?
If you are required to file these information returns and fail to file or fail to furnish forms by the due date, then you may be subject to the following penalties:
- Failure to file correct forms – $310 per form
- Failure to furnish recipient forms – $310 per form
- Failure to file electronically, when required to do so – $310 per form
Special rules apply that increase the per-return and per-statement and total penalties if there is intentional disregard of the requirement to file the returns and furnish the required statements2023 Instructions for Forms 1094-C and 1095-C
Check out the graphic below to see how quickly fines can accumulate based on a sample size of 50 forms the business should have filed.
Using a PDF import service will make your job to e-File PDF Forms 1095-C even easier by reducing data entry and time spent filing.
If you still need to complete your Forms 1095-C, but are unsure where to start check out this ACA resource:
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.