The IRS has issued Notice 2025-15 which explains the application of the reduced disclosure requirements under the recently enacted Paperwork Burden Reduction Act (“PBRA”).
Background. Applicable Large Employers are required to file Forms 1094 and 1095 with the IRS to report their compliance with the ACA’s employer-shared responsibility provisions. Forms 1094 and 1095 provide certain information to the IRS and individuals who are covered by Minimum Essential Coverage (“MEC”).
For fully-insured group health plans, the insurance carrier is responsible for filing Form 1095-B, and the employer is responsible for filing Form 1095-C, with the IRS. For self-funded group health plans, the employer/sponsor is generally responsible for filing and disclosing both Forms 1095-B and 1095-C.
Previously, employers and health insurance providers of MEC had to disclose this information to employees and covered individuals (through the 1095-B and 1095-C tax forms) by January 31 of each year, or after an automatic 30-day extension of this deadline.
The PBRA has amended this requirement so that employers and health insurance providers no longer need to send the Forms 1905 to employees and covered individuals unless it is requested.
Notice 2025-15. To take advantage of this new rule, the employer or insurer must notify employees and covered individuals of their right to receive a copy of the respective Form 1095. This notification must:
- be made available by the due date for furnishing the Form 1095, including the automatic 30-day extension.
- be “clear and conspicuous,” and placed in a location on the employer’s or insurer’s website that is reasonably accessible to all impacted individuals.
- state that individuals can receive a copy of the Form 1095 upon request and explain the process for doing so.
- include an email address, a physical address to which a request for a Form 1095 is to be sent, and a telephone number that individuals may use to contact the employer or insurer with any questions.
- be written in plain, non-technical terms and have letters of a font size large enough to call to a viewer’s attention to the information.
Any requested Form 1095 must be furnished to the individual within 30 days of the date the request is received. The Form 1095 can be furnished electronically.
Notice 2025-15 is available at: https://www.irs.gov/pub/irs-drop/n-25-15.pdf