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ARTICLE · 09 APRIL 2025

IRS Notice 2025-15: Simplifying Health Coverage Reporting

Honigman LLP
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recent Internal Revenue Service ("IRS") Notice provides employers and plan sponsors with administrative relief from certain distribution and reporting obligations associated with their employer-sponsored health plan coverage.

United StatesEmployment and HR
Alexander J. Burridge
Alexander J. Burridge
Samantha A. Kopacz
Samantha A. Kopacz
S. Tony Ling
S. Tony Ling

A recent Internal Revenue Service ("IRS") Notice provides employers and plan sponsors with administrative relief from certain distribution and reporting obligations associated with their employer-sponsored health plan coverage. Specifically, IRS Notice 2025-15 introduces new guidelines for the electronic furnishing of health plan coverage statements, aiming to reduce paperwork and streamline processes for both providers and recipients. This notice builds on the general requirements of the Affordable Care Act ("ACA") for furnishing Forms 1095-C (Employer-Provided Health Insurance Offer and Coverage), which is used by applicable large employers ("ALEs") to report health plan coverage offered to their employees.

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