Final regs drop mandatory e-filing threshold to 10 or more information returns
BMT Office Administration
FEBRUARY 23, 2023
Small employers e-filing Forms 1095-B/1094-C will need to use the IRS’ AIR system. The IRS says it will evaluate these objections on a form-by-form basis and not on an employer-by-employer basis. Example: In 2024, Sparky files 12 Forms 1099-NEC on paper, but it should have e-filed all of those returns.
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