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.

The threshold was to be reduced from 250 or more forms to 100 or more forms filed in calendar year 2021, and from 100 or more forms to 10 or more forms filed in calendar years after 2021.

However, on August 21, 2020, the IRS announced that the e-filing threshold will stay at 250 or more forms for 2020 and that it will not change until the IRS issues regulations.