Question of the Week

Q.- Can we send our employees Form 1095-C electronically next year?

A.- Yes, if certain steps are followed.  To send the form electronically:

1. You must get the individual’s consent.  The consent may be electronic or on paper.  If the consent is on paper, the consent must be confirmed electronically (to show that the person can reasonably access the form when sent electronically).
2. You must provide the following information to the individual:
   1. The scope of the consent
   2. The right to withdraw consent
   3. The right to receive a paper form
   4. The hardware and software requirements for accessing the form
   5. Procedures for updating contact information.