If you're required to submit a written statement to the recipient, you may submit the statement electronically instead of mailing it on paper. This includes submitting the statement to recipients of forms 1095-A, 1095-B, and 1095-C.
If you’re importing a 1095-B or 1095-C XLS file, you can include each recipient's e-mail address and eFileMyForms will e-mail them in order to get their consent to eDelivery. If the recipient consents to eDelivery, the recipient can access their information immediately after you finish the checkout process of the 1095 form.
Recipients can revoke their consent for the next tax year by clicking the remove consent link in the e-mail that is provided to them when originally asking for consent. Recipients can revoke consent until the 1095-C is sent to them. After the form has been accessed from the website, there’s no option for physically mailing the form as IRS requirements are already met.
If the recipient doesn’t consent to receiving the statement electronically, a paper copy will automatically be sent to the mailing address on the recipient's tax form.