ComplyRight strongly recommends verifying all filing deadlines and addresses. ComplyRight assumes no liability for inaccuracies or changes contained herein.
The W-2
- Copy (A) is filed electronically
- Copy B,C,& 2 with instructions is mailed to requested address
- Copy D is for the Employer/Payer Records
The 1099's
- 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-3/1099
- 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.