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Draft of 2023 Instructions for IRS Forms 1094-C and 1095-C: Employer-Provided Health Insurance Offer and Coverage (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 28, 2023 Sep. 27, 2023. "What's New: The electronic-filing threshold for information returns required to be filed on or after January 1, 2024, has been decreased to 10 or more returns." |
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