--- title: Guidance Released for Form 1095-C Alternative Distribution Option description: New ACA rules allow employers to provide electronic notices for Form 1095 requests, simplifying compliance and reducing paperwork burdens. Learn the key details and deadlines. image: https://1652561.fs1.hubspotusercontent-na1.net/hubfs/1652561/Guidance%20Released%20for%20Form%201095-C%20Alternative%20Distribution%20Option%20%20123rf.jpg --- [Skip to content](https://www.columbiabenefitsolutions.com/blog/guidance-released-for-form-1095-c-alternative-distribution-option#main-content) [![Columbia Benefit Solutions](https://www.columbiabenefitsolutions.com/hubfs/ColumbiaBenefit%20Logo_final_lg-1.png)](https://www.columbiabenefitsolutions.com/0) - [Home](https://www.columbiabenefitsolutions.com) - [Services](https://www.columbiabenefitsolutions.com/services) - [GA](https://www.columbiabenefitsolutions.com/general-agency-services) - [About](https://www.columbiabenefitsolutions.com/about) - [Blog](https://www.columbiabenefitsolutions.com/blog) - [Contact](https://www.columbiabenefitsolutions.com/contact) # Guidance Released for Form 1095-C Alternative Distribution Option [![MZQ Logo](https://1652561.fs1.hubspotusercontent-na1.net/hub/1652561/hubfs/MZQ_logo_2019_FINAL-01%20copy%202.jpg?width=254&height=130&name=MZQ_logo_2019_FINAL-01%20copy%202.jpg)](https://www.mzqconsulting.com/) *Prefer to listen instead of read? No problem! [Listen to the blog post at any time by clicking here](https://1652561.fs1.hubspotusercontent-na1.net/hubfs/1652561/Guidance%20Released%20for%20Form%201095-C%20Alternative%20Distribution%20Option%20Blog%20Narration.mp3).* ---   At the end of 2024, President Biden signed the Paperwork Burden Reduction Act into law, which amended the Affordable Care Act to provide that employers are no longer required by default to deliver Forms 1095-C/1095-B to recipients *if* a series of criteria are satisfied. Instead, employers will be in compliance with the ACA’s furnishing requirement as long as they provide a “clear, conspicuous, and accessible notice” that recipients may request a copy of their Form 1095 and, upon receipt of request for a Form 1095, provide the statement to the recipient.  Guidance for how employers must provide such notice to their employees about their Forms 1095-B was already available, but at the time the Paperwork Reduction Act was signed into law, instructions for Forms 1095-C had not been released.  At the end of last week, the IRS confirmed that previous guidance set forth for the distribution of Forms 1095-B can now also be relied upon for distribution of Forms 1095-C.  The notice requirements for both types of forms are as follows:  - A clear and conspicuous notice must be posted on a website that is reasonably accessible to all possible Form 1095 recipients. The employer’s public-facing website is likely the most appropriate location for this notice.  - The employer may post a statement reading “Tax Information” on the website’s main page, which can link to a secondary page with the header IMPORTANT HEALTH COVERAGE TAX DOCUMENTS that includes the actual notice.  - The notice must include an email address, physical address, and telephone number that can be used to request a copy of Form 1095.  - For the 2024 reporting year, the notice should have been posted by March 3, 2025. The notice must remain in the same location on the website through October 15, 2025.  - If, after posting notice of availability, the employer receives a request for a Form 1095, the Form 1095 must be provided within 30 days. Of note, the employer would need to hand-deliver or mail the form unless they obtain specific consent from the individual to provide the Form 1095 electronically.  Applicable Large Employers (ALEs) that wish to continue furnishing their Forms 1095-C to all recipients as part of their standard ACA reporting process (e.g., by mail) can continue to do so. The Act and the newly released instructions simply provide an alternative furnishing option for ALEs to consider. Given the March 3, 2025 posting deadline for employers to take advantage of this relief for 2024 Forms 1095-C, interested ALEs may want to begin first utilizing this alternative for the 2025 filings due in 2026.  Notably, this relief does notimply that employers responsible for furnishing and filing Forms 1095 should hold off on creating such forms unless/until employees request them. All ALEs and those non-ALEs with self-insured or level-funded health plans are still required to file their 2024 Forms 1094/1095 with the IRS by March 31, 2025. Similarly, state-level ACA form furnishing requirements remain unaffected by this alternative to the federal distribution requirement. As a reminder, MZQ furnishes Forms 1095 to recipients at no additional cost to our ACA reporting clients.    *© 2025 MZQ Consulting, LLC. All rights reserved.* *Content provided to [Q4intelligence](https://www.q4intel.com) members by MZQ Consulting, LLC* Photo by [mehaniq](https://www.123rf.com/profile_mehaniq) [Next post](https://www.columbiabenefitsolutions.com/blog/how-ai-can-supercharge-your-top-talent) [All posts](https://www.columbiabenefitsolutions.com/blog) [Previous post](https://www.columbiabenefitsolutions.com/blog/recent-developments-that-impact-employer-sponsored-group-health-plans) ## View Related Posts #### [Mental Health Parity and Addiction Equity Act Final Rules Released](https://www.columbiabenefitsolutions.com/blog/mental-health-parity-and-addiction-equity-act-final-rules-released) #### [2024 Final MHPAEA Rule Non-Enforcement Period Announced; All Other MHPAEA Requirements Unaffected](https://www.columbiabenefitsolutions.com/blog/2024-final-mhpaea-rule-non-enforcement-period-announced-all-other-mhpaea-requirements-unaffected) #### [The RxDC Reporting Deadline is Just a Few Months Away](https://www.columbiabenefitsolutions.com/blog/the-rxdc-reporting-deadline-is-just-a-few-months-away) ![Columbia Benefit Solutions Logo](https://www.columbiabenefitsolutions.com/hubfs/ColumbiaBenefit%20Logo_final_lg-1.png) CBS guides employers and individuals in choosing the right benefit designs and insurance plans. 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Currently, we represent 15 organizations in 8 states which offer 340 plans (plan availability depends on the zip code in which you reside).  Please contact Medicare.gov, 1-800-MEDICARE or your local State Health Insurance Program (SHIP) to get information on all of your options. - Resources - [Services](https://www.columbiabenefitsolutions.com/services-archived) - [GA](https://www.columbiabenefitsolutions.com/general-agency-services-archived) - [About us](https://www.columbiabenefitsolutions.com/about-archived) - [Contact us](https://www.columbiabenefitsolutions.com/contact-archived) © 2022 All rights reserved. | [Privacy Policy](https://7961842.hs-sites.com/privacy-policy) | Powered by [Q4intelligence](https://q4intel.com) Developed by [GiantFocal](https://www.giantfocal.com) ```json { "@context" : "https://schema.org", "@id" : "https://www.columbiabenefitsolutions.com/blog/guidance-released-for-form-1095-c-alternative-distribution-option/#article", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Columbia Benefits Solutions" }, "dateModified" : "2025-09-05T16:46:07Z", "datePublished" : "2025-03-13T10:53:09Z", "description" : "New ACA rules allow employers to provide electronic notices for Form 1095 requests, simplifying compliance and reducing paperwork burdens. 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