New Alternative for Providing Form 1095-C to Employees
- bill3766
- Feb 27
- 2 min read
A recent law change allows employers to provide Form 1095-C differently, reducing paperwork. Instead of mailing forms to all employees, employers can now post a clear and accessible notice online, letting employees know they can request a copy if needed.
What Employers Need to Do
Post a “Tax Information” link on their public website, leading to a page titled "IMPORTANT HEALTH COVERAGE TAX DOCUMENTS."
Include contact details (email, physical address, and phone number) for requests.
Keep the notice online from March 3, 2025, to October 15, 2025.
Provide a requested Form 1095-C within 30 days, by mail or in person (unless the recipient consents to electronic delivery).
Who Must Still File Forms?
Employers must still file Forms 1094/1095 with the IRS by March 31, 2025.
State-level reporting requirements remain unchanged.
Who Should Consider This Option?
Large employers (ALEs) who prefer a paperless approach can use this method.
Employers who want to continue mailing forms can still do so.
This alternative can simplify compliance while keeping forms available for employees who need them.
Background - ACA Employer Reporting Responsibilities
All applicable large employers(ALEs) – 50 or more full-time equivalents (FTEs) - are required to report on offers of coverage to full-time employees. ALEs report offer of coverage information using Forms 1094-C and 1095-C. In addition, any size employer who provided level-funded or self-funded group health plan coverage during 2024must report coverage information for all individuals enrolled in the plan, including employees, non-employees (e.g., owners, retirees, COBRA participants), and their spouses and dependents. Small employers (<50 FTEs, non-ALEs) report this coverage information using Forms 1094-B and 1095-B. ALEs generally report this coverage information in Part III of Form 1095-C.
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