Applicable Large Employers must file a return with the IRS that includes copies of all 1095 Forms furnished to employees. A Form 1094-C must be filed when an employer files one or more Forms 1094-C. A Form 1094-B must be filed when an employer files one or more Forms 1094-B.
For the 2015 calendar year filing, Form 1094 had to have been filed by May 31, 2016 if filing on paper. The due date for an electronic filing is June 30, 2016.
If filing on paper, the forms had to be sent to the IRS in a flat mailing envelope. If many forms are being sent, the IRS would accept packages if each package is labeled with the customer’s name and number of the package.
Employers with 250 or more returns are required to send their forms electronically. The electronic submission must be made in the prescribed format through the IRS’ AIR system.
