26 CFR § 301.6011-2
Section 301.6011-2 requires electronic filing of certain information returns once a filer has 10 or more returns in a calendar year. W-2s and 1099s count toward the ten.
What it says and why it matters.
The Threshold
No person is required to file information returns electronically unless required to file at least 10 returns during the calendar year.
Why Employers Hit It
Forms W-2, 1099 and 1095-C all count toward the total, so many small employers reach ten without a single 1095-C.
Waivers
The regulation allows a filer to request a waiver of the electronic filing requirement.
Primary source: 26 CFR § 301.6011-2. General information, not legal advice.
A worked example.
Counting Toward the Threshold
An employer files 15 W-2s, 6 Forms 1099 and 3 Forms 1095-C with a few more ACA returns.
What the Rule Produces
The employer’s total passes 10 returns, so it must file electronically. It had planned to file the ACA forms on paper, and has to change that.
Four steps to apply it.
1. Count all returns
Of every type.
2. Compare with 10
Per year.
3. Plan the filing
Electronic method.
4. Seek a waiver if needed
If you qualify.
Where it goes wrong. Counting only ACA forms.
The questions that come up next.
Does it cover Forms 1094-C and 1095-C?
Yes. They are information returns that count toward the threshold and must be filed electronically when the threshold is met.
When are ACA forms due?
February 28 on paper, March 31 electronically, with furnishing by January 31 plus an automatic extension.
What happens if we file on paper anyway?
Penalties can apply for failure to file electronically. Ask your tax advisor.
Do corrected returns count?
They are separate returns for some purposes. Ask your tax advisor.
Is the threshold per form type?
The count is across information returns.
Plan-specific questions belong with ERISA counsel, and we will bring them in.
Related sources and guides.
26 U.S.C. § 6056
Section 6056 requires applicable large employers to report offers of coverage to the IRS and to employees.
26 U.S.C. § 4980H
Section 4980H is the statute behind the ACA employer shared responsibility payments.
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