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.

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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.

Following these steps can help ensure compliance with IRS requirements for ACA forms.  The Jackson Lewis Employee Benefits Practice Group members can assist if you have questions or need assistance. Please contact a Jackson Lewis employee benefits team member or the Jackson Lewis attorney with whom you regularly work.  Subscribe to the Benefits Law Advisor Blog here.

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Photo of Kellie M. Thomas Kellie M. Thomas

Kellie M. Thomas is co-leader of the firm’s Employee Benefits practice group. Her goal with every client is to provide practical and straightforward advice that breaks down and makes accessible the myriad issues and considerations arising under ERISA, the Internal Revenue Code (including…

Kellie M. Thomas is co-leader of the firm’s Employee Benefits practice group. Her goal with every client is to provide practical and straightforward advice that breaks down and makes accessible the myriad issues and considerations arising under ERISA, the Internal Revenue Code (including Sections 280G, 401(k), 403(b), 409A and 457(b) and (f)), the Affordable Care Act, COBRA, HIPAA, and the various other federal and state laws and regulations affecting benefit plans.

As part of her day to day advice and counsel work, Kellie regularly reviews, drafts and amends self- and fully-insured health and welfare plans; cafeteria plans; qualified and non-qualified retirement plans; employment, consulting, severance and change in control agreements; and stock option and other equity-based compensation plans. She drafts and prepares submissions under the Internal Revenue Service’s Employee Plans Compliance Resolution System and the Department of Labor’s Voluntary Fiduciary Correction Program, and reviews and qualifies proposed Qualified Domestic Relations Orders and Qualified Medical Child Support Orders. Kellie also counsels on corporate governance and fiduciary matters, including the structure and duties of retirement and benefit plan committees.

Kellie also has extensive experience advising on all benefits-related aspects of corporate transactions, from due diligence and transaction document negotiations to benefits integration following a closing. She particularly enjoys building relationships during the transaction process that continue after the deal is done.

Photo of Caitlin M. Britos Caitlin M. Britos

Caitlin Britos is an associate in the Boston, Massachusetts office of Jackson Lewis P.C. She assists employers in matters relating to employee benefits and executive compensation, including compliance with ERISA and the Internal Revenue Code. Prior to joining Jackson Lewis, Caitlin worked as…

Caitlin Britos is an associate in the Boston, Massachusetts office of Jackson Lewis P.C. She assists employers in matters relating to employee benefits and executive compensation, including compliance with ERISA and the Internal Revenue Code. Prior to joining Jackson Lewis, Caitlin worked as a benefits and executive compensation associate at another large law firm in Washington, D.C. and previously clerked at the U.S. Department of Labor.