Distributing ACA Forms by Email

Posted by BAS - 21 February, 2019

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Employers required to distribute Form 1095 may furnish the forms electronically if certain procedures are followed. Electronic distribution can save employers money on postage and handling and can provide employees on-demand access to their ACA forms. BAS’ ACA data collection and reporting service includes an email (preferred) distribution option.

To distribute the form by e-mail, the recipient employee must affirmatively consent to receive the form electronically. The employee’s consent must be made in a manner that reasonably demonstrates that he/she is able to access the form. So, if the form is being sent by email or by logging onto a website, the consent should be made in the same manner (by email or by logging onto a website).

The consent must have certain language to make sure it complies with IRS rules. The consent should identify that it relates specifically to the 1095 form, and it should identify a way to revoke the consent in the future.

The following information should be provided to the recipient in connection with the consent: The commitment to provide a paper copy if consent is not given; the scope and duration of consent; how to withdraw consent; how to get a paper copy after giving consent; the conditions under which an electronic copy will no longer be provided; how the recipient’s information will be updated; a list of the hardware and software required to access, print and save their statement; and the date the statement will no longer be available.

Employers wishing to distribute Form 1095 electronically should to comply with the electronic distribution rules. BAS can deliver the 1095 Forms it prepares either by U.S. mail or in electronic format. For more information about 1095 form preparation and e-delivery, contact your account manager or solutions@BASusa.com.

Topics: Health Care Reform (ACA)


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