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ARTICLE · 17 DECEMBER 2025

IRS Relief Alleviates Some—But Not All—ACA Reporting Issues

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Employers now may have an opportunity to save money and time by posting a Notice of Availability with respect to the reporting required by the Affordable Care Act (ACA) and Forms 1095-B and 1095-C.

United StatesEmployment and HR
D. Finn Pressly
D. Finn Pressly
Christian Fox
Christian Fox
Edward I. Leeds
Edward I. Leeds
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Summary

Employers now may have an opportunity to save money and time by posting a Notice of Availability with respect to the reporting required by the Affordable Care Act (ACA) and Forms 1095-B and 1095-C.

The Upshot

  • IRS guidance permits employers to post a website notice of availability of Forms 1095-B and 1095-C (Notice of Availability or Notice) with respect to those ACA forms rather than distribute the forms to every individual.
  • But some states now have their own reporting requirements that may still require the ACA forms or similar state-issued forms to be automatically provided to individuals.

The Bottom Line

Health plan sponsors can save time and money by posting a Notice of Availability with respect to Forms 1095-B and 1095-C, but keep in mind that some states have their own requirements.

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