The Guidance Has Arrived! More Information from the IRS on ACA Forms 1095-B and 1095-C

Takeaways

Employers may post a notice on their website instead of automatically furnishing Forms 1095-B and 1095-C to all full-time employees. The first due date for such a notice is March 3 for 2024 forms, and the notice must remain accessible until October 15.

Article

The Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (the Acts) introduced significant changes to the reporting and enforcement rules of the Affordable Care Act (ACA). We discussed the Acts in an earlier blog. Recently, the IRS issued Notice 2025-15, which provides the promised guidance for reporting entities on how to furnish Forms 1095-B and 1095-C. Here is what plan sponsors need to know:

Alternative Method for Furnishing Forms

Rather than automatically sending out Forms 1095-B and 1095-C, sponsors may post a notice on their website indicating that such forms are available upon request.
Sponsors must ensure the notice is clear, conspicuous, and accessible to anyone entitled to such a form.
Forms must be provided within 30 days of any request or by January 31, whichever is earlier.
In order to ensure compliance with the new IRS guidance, we recommend posting the notice to the sponsor’s website, even if the notice is also provided via email or otherwise.

Additional Compliance Requirements

Notices must be posted by the due date for delivering the forms, including the automatic 30-day extension.
- For example, for 2024 forms, sponsors must post the notice by March 3, 2025.
Entities must also adhere to any state requirements for furnishing the forms, and some states do require that the forms (or their state equivalent) be sent to all individuals.
- Note that forms still must be filed with the IRS, even if they are not provided to all employees.

Effective Date

The guidance is effective starting with the 2024 calendar year forms.