Instructions For Forms 1094-C And 1095-C - 2017 (Page 4 of 17) in pdf

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

If your principal business,

you do not have an approved waiver, you may be subject to a

office or agency, or legal

Use the following address:

penalty of $260 per return for failure to file electronically unless

residence in the case of an

you establish reasonable cause. However, you can file up to 250

individual, is located in:

returns on paper; those returns will not be subject to a penalty for

▼

failure to file electronically. The penalty applies separately to

original returns and corrected returns.

Alaska, California, Colorado,

Pub. 5165, Guide for Electronically Filing Affordable Care Act

District of Columbia, Hawaii,

(ACA) Information Returns for Software Developers and

Idaho, Illinois, Indiana, Iowa,

Department of the Treasury

Transmitters, specifies the communication procedures,

Kansas, Maryland, Michigan,

Internal Revenue Service

transmission formats, business rules, validation procedures, and

Minnesota, Missouri, Montana,

Center

explains when a return will be accepted, accepted with errors or

Nebraska, Nevada, North

PO Box 219256

rejected for returns filed electronically through the ACA

Dakota, Oklahoma, Oregon,

Kansas City, MO 64121-9256

Information Return (AIR) system. To develop software for use

South Carolina, South Dakota,

with the AIR system, software developers, transmitters, and

Tennessee, Utah, Washington,

issuers, including ALE Members filing their own Forms 1094-C

Wisconsin, Wyoming

and 1095-C, should use the guidelines provided in Pub. 5165

along with the Extensible Markup Language (XML) Schemas

published on IRS.gov.

If your legal residence or principal place of business or

Reminder. The formatting directions in these instructions (for

principal office or agency is outside the United States, file with

example, the directions to enter the 9 digit EIN including the

the Department of the Treasury, Internal Revenue Service

dash on line 2 of Form 1094-C) are for the preparation of paper

Center, Austin, TX 73301.

returns. When filing forms electronically, the formatting set forth

in the XML Schemas and Business Rules published on IRS.gov

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

must be followed rather than the formatting directions in these

forms to the IRS in a flat mailing (not folded), and do not

instructions. For more information regarding electronic filing, see

paperclip or staple the forms together. If you are sending many

Pubs. 5164 and 5165.

forms, you may send them in conveniently sized packages. On

each package, write your name, number the packages

Substitute Returns Filed with the IRS

consecutively, and place Form 1094-C in package number one.

Postal regulations require forms and packages to be sent by

If you are filing your returns on paper, see Pub. 5223 for

First-Class Mail. Returns filed with the IRS must be printed in

specifications for private printing of substitute information

landscape format.

returns. You may not request special consideration. Only forms

that conform to the official form and the specifications in Pub.

Keeping copies. Generally, keep copies of information returns

5223 are acceptable for filing with the IRS. Substitute returns

you filed with the IRS or have the ability to reconstruct the data

filed with the IRS must be printed in landscape format.

for at least three years, from the due date of the returns.

VOID Box

Electronic Filing

Do not use this box on Form 1095-C.

If you are required to file 250 or more

Corrected Forms 1094-C and 1095-C

information returns, you must file

electronically. The 250-or-more

For information about filing corrections electronically,

requirement applies separately to each type of form filed and

see section 7.1 of Pub. 5165.

separately for original and corrected returns. For example, if you

TIP

must file 500 Forms 1095-B and 100 Forms 1095-C, you must

file Forms 1095-B electronically, but you are not required to file

Forms 1095-C electronically. If you have 150 Forms 1095-C to

Corrected Returns

correct, you may file the corrected returns on paper because

A corrected return should be filed as soon as possible after an

they fall under the 250 threshold. However, if you have 300

error is discovered. File the corrected returns as follows.

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

Form 1094-C. If correcting information on the Authoritative

electronic filing requirement does not apply if you apply for and

Transmittal (identified on Part I, line 19, as the Authoritative

receive a hardship waiver. The IRS encourages you to file

Transmittal, one (and only one) of which must be filed for each

electronically even though you are filing fewer than 250 returns.

ALE Member reporting aggregate employer-level data for all

full-time employees and employees of the ALE Member), file a

Waiver. To receive a waiver from the required filing of

standalone fully completed Form 1094-C including the correct

information returns electronically, submit Form 8508. You are

information and enter an “X” in the CORRECTED checkbox. Do

encouraged to file Form 8508 at least 45 days before the due

not file a return correcting information on a Form 1094-C that is

date of the returns, but no later than the due date of the return.

not the Authoritative Transmittal.

The IRS does not process waiver requests until January 1st of

the calendar year the returns are due. You cannot apply for a

Do not file any other documents (e.g. Form 1095-C)

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

with the corrected Authoritative Transmittal.

for more than one tax year, you must reapply at the appropriate

CAUTION

time each year. If a waiver for original returns is approved, any

Form 1095-C. If correcting information on a Form 1095-C

corrections for the same types of returns will be covered under

that was previously filed with the IRS, file a fully completed Form

the waiver. However, if you submit original returns electronically

1095-C including the correct information and enter an “X” in the

but you want to submit your corrections on paper, a waiver must

CORRECTED checkbox. File a Form 1094-C (Do not mark the

be approved for the corrections if you must file 250 or more

CORRECTED checkbox on Form 1094-C) with corrected

corrections. If you receive an approved waiver, do not send a

Form(s) 1095-C. Furnish the employee a copy of the corrected

copy of it to the service center where you file your paper returns.

Form 1095-C, unless the ALE Member was and continues to be

Keep the waiver for your records only.

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

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

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