Paper Filing 1095-B and 1095-C Forms

Paper forms are mailed to one of the following addresses. If your principal business or legal residence 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, West Virginia

Then you mail to:

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

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, Wyoming

Then you mail to:

Department of the Treasury
Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256

If your legal residence or principal place of business is outside the US, mail to:

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

There is a comfort in printing the ACA forms on plain paper with black ink and mailing them to the IRS. Here are some things to keep in mind:

Only employers with fewer than 250 returns may submit their filings to the IRS by mail. Employers with less than 250 returns can and are encouraged to file electronically because there are many benefits to electronic filing.
Use the latest official IRS forms which is a landscape oriented form.

Don't mask the SSN numbers (XXX-XX-1234). The IRS encourages employers to mask the SSN when printing and mailing a copy to the employees. But you can't send the IRS a form with any masked taxpayer identification number. This is a common error.

Place the 1094 followed by the 1095 forms in a flat, unfolded, envelope with no paperclips or staples. You have to use First-Class Mail. Consider using Certified Mail with the return-receipt requested.

IRS Letter 1865C is sent to an employer if:

There is an error with the company's name and/or EIN.
Information does not appear in the proper box.
The font size is too small.
You didn't use an official IRS form. I have seen companies sell the 1095-B and 1095-C forms oriented in portrait style instead of landscape format and if you use the wrong form, the IRS will send you this letter.

IRS Letter 1865C asks the employer to re-submit all 1095-B or 1095-C forms because they were incomplete or not in the required format. The IRS letter specify as to what was wrong with the forms. Double check from the list above and print and mail again to the IRS. Or avoid the paper forms and file electronically. Electronic filing gives you results within a few days and our 1099FIRE software will detect errors before you transmit.

Retain Copies
Keep copies of ACA information returns you mailed to the IRS or have the ability to reconstruct the data for at least 3 years, from the due date of the returns.