Applicable large employers must distribute Form 1095-C to their full-time employees. Forms for the 2020 tax year were due by March 2, 2021, and had to be sent by U.S. mail or distributed electronically. Now that the time for furnishing 2020 forms has passed, employers may want to review distribution methods and consider sending forms electronically in future years.
To distribute the form electronically (via e-mail), the recipient employee must affirmatively consent to receive the statement in the electronic format. The employee’s consent must be made in a manner that reasonably demonstrates that the recipient is able to access the form electronically. 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-C 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-C electronically should make sure to comply with the electronic distribution rules. BAS can deliver 1095-C Forms 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.