Beginning January 1, 2024, employers will no longer be able to paper file if they have 10 or more 1095-B or 1095-C forms and instead will need to file their ACA information electronically. This is a significant change in the way the IRS accepts annual filings from employers.

The new reporting rules are detailed in full here.

In addition to reducing the 250-return threshold to 10 or more, the final regulations specify that filers will be required to aggregate the various types of information returns covered by the regulations, which includes Forms W-2, 1099, along with certain tax returns, in addition to Forms 1094-C and 1095-C. Previous regulations applied the 250-return threshold more broadly, allowing filers to consider each individual type of information return separately rather than as an aggregate, eliminating the need for many entities to file electronically. That is no longer the case. Once aggregated together, a determination regarding the necessity to e-file will be made if an employer has at least 10 returns.

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end of paper filing, end of 1095-B paper filing, end of 1095-C paper filing