1095C Form Information
1095C Form Information
Since automatically mailing 1095C forms to all employees is no longer required, federal mandates now require schools to post a notice on their website instead. Please have your tech department upload the link to our Google Form. Here is the the noticed posted by the IRS:
Alternative manner of furnishing statements.
If you are an ALE Member that offers employer-sponsored, self-insured health coverage and meets the requirements of Regulations section 1.6055-1(g), you may use the alternative manner of furnishing statements to non-full-time employees and non-employees who are enrolled in the self-insured health coverage. To use the alternative manner of furnishing statements, the following conditions must be met.
· The employer must provide clear and conspicuous notice, in a location on its website that is reasonably accessible to all individuals, stating that individuals may receive a copy of their statement upon request. The notice must include an email address, a physical address to which a request for a statement may be sent, and a telephone number that individuals may use to contact the employer with any questions. A notice posted on an employer’s website must be written in plain, non-technical terms and with letters of a font size large enough, including any visual clues or graphical figures, to call to a viewer’s attention that the information pertains to tax statements reporting that individuals had health coverage. For example, an employer’s website provides a clear and conspicuous notice if it (1) includes a statement on the main page, or a link on the main page, reading “Tax Information,” to a secondary page that includes a statement, in capital letters, “IMPORTANT HEALTH COVERAGE TAX DOCUMENTS”; (2) explains how non-full-time employees and nonemployees who are enrolled in the plan may request a copy of Form 1095-C; and (3) includes the employer’s email address, mailing address, and telephone number.
· The employer must post the notice on its website by March 2, 2026, and retain the notice in the same location on its website through October 15, 2026.
· The employer must furnish the statement to a requesting individual within 30 days of the date the request is received. To satisfy this requirement, the employer may furnish the statement electronically if the recipient affirmatively consents.
Effective January 31, 2024, employers no longer have to automatically send Form 1095-C to individuals. Employers can now post a notice on its website informing individuals that they may request a copy of the statement. The requirement to provide the statement is met as long as the notice satisfies the requirements set forth above and is:
· Clear, conspicuous, and reasonably accessible to all responsible individuals;
· Timely posted, which for tax year 2025 is by March 2, 2026, and retained until October 15 of the filing year; and
· Furnished to the individual no later than the later of January 31, 2026, or 30 days after the date of the request.
For additional guidance, see IRS.gov irb/2025-11_IRB#NOT-2025-15.