The Paperwork Burden Reduction Act, which was passed in December 2024, offers employers and plan sponsors the choice to post a website notice of the availability of Forms 1095-C and 1095-B[1], rather than having to distribute those forms to full-time employees and other individuals. Please see our prior alert here. This choice was made available for Forms 1095-C and 1095-B (the “ACA Statements”) being issued for the 2024 reporting year, but the timing and manner of posting the required notice was subject to guidance that was to be published by the IRS. This IRS guidance has now been issued in the form of Notice 2025-15.

Steps to Post ACA Notice:

Notice 2025-15 provides that employers and plan sponsors can avoid the cost and hassle of distributing the ACA Statements by doing all of the following:

• Draft a clear and conspicuous notice of availability of the ACA Statements, which must include:
  • a statement that the individual may obtain a copy upon request;
  • an email address and physical address to which the request may be submitted; and
  • a telephone number for any questions. 
• Post the notice prominently in a location on the employer’s/plan sponsor’s website that is reasonably accessible to all individuals who would be entitled to receive the ACA Statements (note that this may include terminated employees and retirees).
• Post the notice by the due date for furnishing the ACA Statements to individuals, including the automatic 30-day extension (for 2024 forms, this due date is March 3, 2025) and retain the notice in that same location through October 15 following the calendar year for which the statement was issued (or, if October 15 is a Saturday, Sunday or legal holiday, the next business day). 
• Upon receipt of an employee request, distribute the form within 30 days or, if later, by January 31st (note that electronic distribution is permitted if the employee signs a consent form that complies with Treasury Regulation Section 1.6055-2, but employers and plan sponsors are not required to provide the forms electronically).

Additional Action Steps:

Employers and plan sponsors who wish to take advantage of this simplified ACA reporting should also make sure that they address the following:

• Check with any vendors that you use to prepare your ACA reporting and update any existing processes as necessary, including the need to annually post the notice and keep it posted for the required time period.
• Establish a process for timely responding to requests to obtain a copy of the form and, if you want to be able to provide the form electronically, draft a valid consent form.
• Make sure you still comply with any state reporting requirements (e.g., CA, MA, NJ, RI, DC) that may apply to your workforce.
• Remember that you still have an obligation to file the Forms 1095-C and 1095-B with the IRS, with the required transmittal form (generally due by March 31st).

The Nelson Mullins Employee Benefits Group is ready to assist with questions or compliance steps. Please contact one of our Employee Benefits attorneys or the Nelson Mullins attorney with whom you work.