How to File a 1095 B/C

E-Filing 1095 Forms

1. Click on the E-file Center button.
2. The program will then check for any available updates.
   • If updates are found they will need to be applied before continuing with the e-file process.
3. Choose the Form 1095-C or Form 1095-B option.
4. Click Next.
5. Choose the service(s).
   • For a description of a service, place the cursor on the service and a pop-up window will display with the service details.
6. Click Next.
7. Choose the Payer(s) to be filed.
   • To select specific returns to file click on the Select Recipients for Payer button after selecting the Payer.
   • Check the box next to Recipient TIN to be filed and click OK.
8. Click Next.
9. Select the Payer in the list and click on the Complete Transmittal For Highlighted Payer/Agency button to complete the 1094-C transmittal form.
   • If a 1094-C form was already created in the Payer List, this form will populate automatically.
10. Enter the applicable information.
    • For steps on how to complete the 1094-C, see the How to Complete the 1094-C article.
11. Click OK.
12. Click Yes to save the report.
13. Click Next.
14. The program will validate the data entered on the forms. If any errors are found they are displayed in an Error Detail. These errors will need to be resolved before the forms can be e-filed.
15. Check the I agree to the Terms & Conditions checkbox.
16. Click Next.
17. Enter the applicable payment information.
18. Click Send. 

Paper Filing 1095 Forms

1095 forms can be printed on blank or pre-printed paper and mailed to the IRS. The 1095 forms will need to be filed with a 1094 transmittal form that summarizes the 1095 forms that are being sent at the time. The 1094 can be printed on blank or pre-printed paper as well. 1095 and 1094 forms will be sent to:

If your principal business, office or agency, or legal residence in the case of an individual is located in Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, or West Virginia, use the following address:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

If your principal business, office or agency, or legal residence in the case of an individual is located in Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, or Wyoming, use the following address:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999 

File 1095 Forms to States

When completing the 1095 forms, you can have them sent to the state by checking the appropriate state box next to the ACA State Reporting field. This can be done during the manual data entry process or when importing. Currently DC, NJ, RI, and CA require these forms to be reported to them.

Manual Data Entry

These checkboxes are located in the following locations on the 1095 forms:

• 1095-B - The ACA State Reporting field is located at the bottom of Part III Issuer or Other Coverage Provider.
• 1095-C - The ACA State Reporting field is located at the bottom of Part I Applicable Large Employer Member (ALE Member).