ComplyRight strongly recommends verifying all filing deadlines and addresses. ComplyRight assumes no liability for inaccuracies or changes contained herein.
W-2 Tax Form:
- Copy (A) is filed electronically
- Copy B,C,& 2 with instructions is mailed to requested address
- Copy D is for the Employer/Payer Records
1099 Tax Forms:
- Copy (A) is filed electronically
- Copy B & 2 with instructions is mailed to requested address
- Copy C is for the Payers and/or State - Copy C might not be available in the software for 2024 the IRS no longer offers this form on a few different 1099s
W-3/1096 Tax Form:
- W-3 and/or 1096 Transmittal are only used when you file by paper submitting Federal to the IRS/SSA.
- When you’re filing electronically the W-3 and/or 1096 are sent to the IRS/SSA in an electronic format as the files are submitted.
- This is all done in the electronic filing process.
ACA (Affordable Care Act):
- 1095-B Insurance carrier for employers with fewer than 50 full-time employees/Self-insured employers with fewer than 50 full-time employees, that provide health plans.
- 1094-B Accompanies 1095-B forms when mailed to IRS
- 1095-C Employers with 50 or more full-time employees (Applicable Large Employers). Both insured and self-insured issue 1095-C
- 1094-C Accompanies 1095-C forms when mailed to IRS
- As a general rule, companies who paper file will need 3 copies of either form 1095-B or 1095-C (whichever form they are filing): one for the IRS, one for the employee and one for record-keeping purposes.
- Businesses electronically filing will need 2 copies of either 1095-B or 1095-C (whichever form they are filing): one for the employee and one for record-keeping purposes.
(See attached PDF for the full distribution guide)