The deadline for filing 1094-C and 1095-C forms electronically is June 30, 2016. We expect to complete the final programming and testing of the HRM Software features for 1094-C forms and e-filing with the IRS this week. We then will be submitting test files to obtain IRS approval of our electronic files. This process should be completed in plenty of time before the deadline to get your forms filed electronically.
An update will be announced on this blog site when the final version is available, along with instructions and how-to videos. (If we complete the testing process with the IRS smoothly, this could be next week.)
Before you can file electronically, you must create an account with the IRS e-Services site. To verify your identity, you will need to provide information from your last tax return when creating your account. The IRS will send a letter in the mail with a confirmation code for you to enter to complete the registration process for your account.
Once this is done, you can apply for an Issuer or Transmitter Transmission Control Code (TCC). An Issuer TCC is necessary to submit files for your own company and a Transmitter TCC is necessary if you will be submitting files on behalf of other companies (bookkeeping or payroll services will need to select this option).
The IRS require two “Responsible Officials” at your company to register as contacts and sign the application for a TCC for electronic ACA reporting. Therefore you need to have two individuals from your company complete the e-Services registration process.
Creating an Account
Go to irs.gov then click on the tab labeled: “for Tax Pros” and when that page opens you then click on the “Access e-Services” button. This will take you to another page where you can click the “Login or Register” button to create an account. Finally, click on the Register button to create an account.
Once you have completed the registration form for e-Services, the IRS will send an account confirmation code by USPS to your address of record (the address from your tax return, unless you change it on the registration form), not your business address.
Confirm Your Registration
Once you have received your IRS confirmation letter, confirm your registration by logging in to the Access e-Services page and following the steps in the letter. You can then start the application for the TCC.
For more information on requesting an ACA Application for Transmitter Control Code (TCC), please see the IRS publication number 5165, pages 9-12.