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.

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.