Distribution to Employees
Starting with the 2024 reporting year, employers are no longer required to proactively distribute Forms 1095-C or 1095-B to employees. Instead, they must:
Post a clear, conspicuous, and accessible notice on their website stating that employees may request a copy.
Furnish the form within 30 days of a request or by January 31, 2026, whichever is later.
Electronic distribution is allowed if the employee consents. Filing Deadlines
To employees: March 2, 2026
To the IRS: March 31, 2026, for electronic filers; March 2, 2026, for paper filers with fewer than 10 returns.
Distribution to Employees
Starting with the 2024 reporting year, employers are no longer required to proactively distribute Forms 1095-C or 1095-B to employees. Instead, they must:
Post a clear, conspicuous, and accessible notice on their website stating that employees may request a copy.
Furnish the form within 30 days of a request or by January 31, 2026, whichever is later.
Electronic distribution is allowed if the employee consents. Filing Deadlines
To employees: March 2, 2026
To the IRS: March 31, 2026, for electronic filers; March 2, 2026, for paper filers with fewer than 10 returns.
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