How Do I Distribute Forms - Who Get What Copy?

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 

W-3/1096 Tax Form:

  • You do not need a W-3 and 1096 Transmittal these are only used when you file paper copies sending to the IRS/SSA.
  • When you’re filing electronically these files 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) 
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