ACA Notice Requirements

Alternative Manner of Furnishing Forms 1095-C to Employees

Rather than mailing or distributing Forms 1095-C to all required employees, Applicable Large Employers may now provide clear, conspicuous and accessible notice to their employees that each employee may receive a copy of their Form 1095-C upon request.

Here are the details to comply with the notice requirements:

• The notice must be clear and conspicuous in a location on the employer’s website that is reasonably accessible to all employees, stating that they may receive a copy of the form upon request.
• The notice must include an email address, a physical address to which a request for Form 1095-C may be sent, and a telephone number that employees may use to contact the employer with any questions.
• The notice should be written in plain, non-technical terms with letters of a font size large enough to call to a viewer’s attention that the information pertains to tax statements reporting the individual’s health coverage.
• For example, an employer’s website provides clear and conspicuous notice if it includes a statement or link on the main page reading “Tax Information”, with a secondary page that includes a statement in capital letters, “IMPORTANT HEALTH COVERAGE DOCUMENTS” and explains how an employee may request a copy of Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, and includes the company’s email address, mailing address and telephone number.

Timing

• The notice described above must be posted on the employer’s website on or before January 31 plus 30 days of the year following the reporting year; for 2026 Forms 1095-C the notice must be posted on or before March 2, 2027.
• The notice must remain in the same location on the employer’s website through October 15 (or the first business day after October 15) of the year following the reporting year (e.g., 2026 Forms 1095-C notice must remain posted until October 15, 2027).
• Form 1095-C must be furnished within 30 days of the date a request is received. Provided that an employer has consent from the employee to provide the form electronically, the requested form may be provided electronically.