Is an employer required to file Section 6055 or Section 6056 information returns electronically?

Author: Gloria Ju

An employer must file Section 6055 returns electronically if it is filing 250 or more Forms 1095-B or 250 or more Forms 1095-C during the calendar year.

An employer must file Section 6056 returns electronically if it is filing 250 or more Forms 1095-C during the calendar year.

An employer filing fewer than 250 Forms 1095-B or Forms 1095-C may file on paper or electronically.