Attention Employers: Important Update on 1095-C Forms

As of January 15, 2025, the deadline for e-filing 1095-C forms with the IRS is March 31, 2025. A significant change came with the Paperwork Burden Reduction Act signed into law on December 23, 2025. This new legislation eliminates the automatic requirement for employers to provide 1095-C forms to employees. Instead, employees must be notified of their right to request a copy. If requested, employers must furnish the 1095-C form by January 31st or within 30 days of the request.

Please note that the full details of these requirements are still being defined, and no IRS regulation changes have been made since the law passed.

Recommendation: Corporate Benefits Network (CBN) advises employers to furnish forms to all employees for the 2024 reporting year to avoid potential penalties.

For more information, contact Marsha Marrullier at Corporate Benefits Network.Marshap@CorporateBenefitsNetwork.com