Do 1095 c forms have to be mailed to employees

According to the IRS, Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is a mandatory form that must be provided to employees by January 31st of each year. However, the IRS does not require employers to mail the forms to employees. Instead, employers can provide the forms in other ways, such as:

  1. Electronic delivery: Employers can provide the forms electronically to employees who have consented to receive them electronically. This can be done through email, online portals, or other electronic means.
  2. In-person delivery: Employers can provide the forms in person to employees who are present at the workplace.
  3. Mail: Employers can mail the forms to employees, but this is not the recommended method.
  4. Online access: Employers can provide employees with online access to their 1095-C forms through a secure portal.

The IRS recommends that employers use one of the above methods to provide the 1095-C forms to employees. Employers should keep a record of how they provided the forms to employees, in case of an audit or other inquiry.

It's worth noting that the Affordable Care Act (ACA) requires employers to provide the 1095-C forms to employees who were employed for at least one day during the calendar year. The forms must be provided to employees who were full-time employees, as well as to employees who were part-time employees who were offered health insurance coverage.