The IRS permanently set the deadline for electronic delivery of employees’ 1095-C forms to March 2, 2023. 1095-C forms can be reviewed here: https://www.irs.gov/pub/irs-pdf/f1095c.pdf.

However, the due dates for submitting proof of 1095-C forms’ distribution (Form 1094-C) to the IRS remain February 28, 2023, for paper forms (for less than 250 forms) and March 31, 2023 for electronic filings. 1094-C forms can be accessed here: https://www.irs.gov/pub/irs-pdf/f1094c.pdf.

The ACA requires Applicable Large Employers (ALEs), those with 50 or more full-time employees (or full-time equivalents) during the 2022 calendar year, to submit 1094-Cs to the IRS and distribute 1095-C forms to employees. Employees are not required to include their 1095-C statements when filing their annual income tax returns. Therefore, 1095-C form distributions are not required with W-2 forms. Employees should not wait for their 1095 Forms to file their annual returns. However, 1095-C forms should be kept by employees for their tax records in case they are audited.

Salus Group assists clients in its Compliance Oversight Program for Employers (COPE) with preparation of 1095-C Forms and IRS submissions. COPE clients will receive more information on 1095-C distributions and 1094-C submissions by mid-February.

Please do not hesitate to contact Valerie Bruce Hovland, Salus Group Compliance Manager at [email protected] if you have any questions concerning the 1095 filing timeline or other compliance concerns.

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