Instructions For Forms 1094-B And 1095-B - 2017 (Page 4 of 7) in pdf

Where To File

because they fall under the 250 threshold even if you

originally filed 250 or more Forms 1095-B and properly

Send all information returns filed on paper to the following.

filed those forms electronically. If you have 300 Forms

1095-B to correct, they must be filed electronically. The

If your principal business,

electronic filing requirement doesn't apply if you apply for

office or agency, or legal

and receive a hardship waiver. The IRS encourages you

Use the following address:

residence in the case of an

to file electronically even if you're filing fewer than 250

individual, is located in:

returns.

▼

Waiver. To receive a waiver from the required filing of

Alabama, Arizona, Arkansas,

information returns electronically, submit Form 8508. You

Connecticut, Delaware, Florida,

Georgia, Kentucky, Louisiana,

are encouraged to file Form 8508 at least 45 days before

Maine, Massachusetts,

Department of the Treasury

the due date of the return but no later than the due date of

Mississippi, New Hampshire,

Internal Revenue Service

the return. The IRS doesn’t process waiver requests until

New Jersey, New Mexico, New

Center

January 1 of the calendar year the returns are due. You

York, North Carolina, Ohio,

Austin, TX 73301

can't apply for a waiver for more than one tax year at a

Pennsylvania, Rhode Island,

time. If you need a waiver for more than one tax year, you

Texas, Vermont, Virginia,

must reapply at the appropriate time each year. An

West Virginia

approved waiver for original returns will cover corrections

only for the same type of return. If you receive an

Alaska, California, Colorado,

approved waiver, don't send a copy of it to the service

District of Columbia, Hawaii,

center where you file your paper returns. Keep the waiver

Idaho, Illinois, Indiana, Iowa,

Department of the Treasury

Kansas, Maryland, Michigan,

for your records only.

Internal Revenue Service

Minnesota, Missouri, Montana,

If you are required to file electronically but fail to do so,

Center

Nebraska, Nevada, North

and you don't have an approved waiver, you may be

P.O. Box 219256

Dakota, Oklahoma, Oregon,

Kansas City, MO 64121-9256

subject to a penalty of up to $260 per return unless you

South Carolina, South Dakota,

establish reasonable cause. However, you can file up to

Tennessee, Utah, Washington,

250 returns on paper; those returns will not be subject to a

Wisconsin, Wyoming

penalty for failure to file electronically. The penalty applies

separately to original returns and corrected returns.

Pub. 5165, Guide for Electronically Filing Affordable

If your legal residence or principal place of business or

Care Act (ACA) Information Returns for Software

principal office or agency is outside the United States, file

Developers and Transmitters, specifies the

with the Department of the Treasury, Internal Revenue

communication procedures, transmission formats,

Service Center, Austin, TX 73301.

business rules, and validation procedures, and explains

How To File

when a return will be accepted, accepted with errors or

rejected for returns filed electronically for calendar year

Filing Paper Returns With the IRS

2017 through the ACA Information Return (AIR) system.

To develop software for use with the AIR system, software

Shipping and mailing. If you're filing on paper, send the

developers, transmitters, and issuers, including

forms to the IRS in a flat mailing (not folded) and don’t

employers filing their own Forms 1094-B and 1095-B,

staple or paperclip the forms together. If you're sending

should use the guidelines provided in Pub. 5165 along

many forms, you may send them in conveniently sized

with the Extensible Markup Language (XML) Schemas

packages. On each package, write your name, and

published on IRS.gov.

number the packages consecutively. Place Form 1094-B

Reminder. The formatting directions in these instructions

in package number one and a copy of Form 1094-B in

are for the preparation of paper returns. When filing forms

each additional package. Postal regulations require forms

electronically, the formatting set forth in the XML

and packages to be sent by first-class mail. Returns filed

Schemas and Business Rules published on IRS.gov must

with the IRS must be printed in landscape format.

be followed rather than the formatting directions in these

Keeping copies. Generally, keep copies of information

instructions. For more information regarding electronic

returns you filed with the IRS or maintain the ability to

filing, see Pubs. 5164 and 5165.

reconstruct the data for at least 3 years, from the due date

of the returns.

Substitute Returns Filed With the IRS

If you're required to file 250 or more

See Pub. 5223, General Rules and Specifications for

information returns, you must file

Affordable Care Act Substitute Forms 1095-A, 1094-B,

electronically. The 250-or-more

1095-B, 1094-C, and 1095-C, for specifications for private

requirement applies separately to each type of form filed

printing of substitute information returns. You may not

and separately for original and corrected returns. For

request special consideration. Only forms that conform to

example, if you must file 500 Forms 1095-B and 100

the official form and the specifications in Pub. 5223 are

Forms 1095-C, you must file Forms 1095-B electronically,

acceptable for filing with the IRS. Substitute returns filed

but you aren't required to file Forms 1095-C electronically.

with the IRS must be printed in landscape format.

As another example, if you have 150 Forms 1095-B to

correct, you may file the corrected returns on paper

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Instructions for Forms 1094-B and 1095-B (2017)

Instructions For Forms 1094-B And 1095-B - 2017 Page 4

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