When to File Forms 1094-C and 1095-C With the IRS
You will meet the requirement to file Forms 1094-C and 1095-C if the forms are properly addressed and mailed on or before the due date. If the regular due date falls on a Saturday, a Sunday, or a legal holiday, file by the next business day. A business day is any day that is not a Saturday, a Sunday, or a legal holiday.
Generally, you must file Forms 1094-C and 1095-C with the IRS by February 28 if filing on paper (or March 31 if filing electronically) of the year following the calendar year to which the return relates.
If you have to file 250 or more information returns, you must file electronically. The 250-or-more requirement applies separately to each type of form. For example, if you must file 500 Forms 1095-B and 100 Forms 1095-C, you must file Forms 1095-B electronically, but you are not required to file Forms 1095-C electronically. The electronic filing requirement does not apply if you apply for and receive a hardship waiver. The IRS encourages you to file electronically even if you are filing fewer than 250 returns.