IRS Permits Online Posting for ACA Forms 1095-B and 1095-C Reporting

The IRS has introduced a Notice of Availability option for employers concerning Affordable Care Act (ACA) reporting, offering a potential reduction in paperwork by allowing employers to post the required Forms 1095-B and 1095-C online rather than distributing them individually. This option, established by the Paperwork Burden Reduction Act of December 2024 and clarified by IRS guidance in February 2025, was not widely available for the 2024 reporting year but can be utilized for 2025 reporting. Employers choosing this method must post the Notice by March 2, 2026, and maintain its availability on their website until at least October 15, 2026. However, the obligation to submit ACA forms to the IRS in a timely manner remains unchanged. It is important for employers to note that several states, including California, New Jersey, Rhode Island, Massachusetts, and Washington, D.C., maintain their own reporting requirements which may necessitate individual form distribution or additional filings. These state-specific mandates vary in timing and format requirements compared to federal regulations. The Notice of Availability option provides a compliance pathway that can reduce administrative burden but requires careful consideration of varying jurisdictional rules to ensure comprehensive coverage and adherence to both federal and state mandates.