Paperwork Burden Reduction Act
Simplification of the Furnishing Requirement to Full-Time Employees
Under current IRS guidance, employers and insurance providers can comply with their obligations under Sections 6055 and 6056 by making the applicable form available to covered individuals and full-time employees through their website.
Effective for all calendar years occurring on or after 2024, the regulatory guidance authorizing an alternative method to paper delivery has been codified and expanded.
Sections 6055 and 6056 now authorize employers and insurance providers to distribute Forms 1095-B and 1095-C to covered individuals and full-time employees by posting a “clear, conspicuous, and accessible notice” that notifies fulltime employees of their ability to request their Form 1095-C in paper form from the employer. This would absolve an employer from having to furnish a paper copy of Form 1095-C to every full-time employee and limit the delivery of paper copies to only those who request it.
The legislation provides that reporting entities must notify individuals of their right to request a copy of the statement “at such time and in such manner as the [IRS] may provide” to take advantage of the alternative furnishing method. These requirements are now set forth in IRS Notice 2025-15, which also applies to 2024 calendar year reporting due in early 2025.
In addition, any request must be fulfilled by Jan. 31 of the year following the calendar year to which the return relates or 30 days after the date of the request, whichever is later.
Therefore, should you require a copy of your 1095-C, please request as follows:
Email: hrmanager@eltownhall.com
Call: 860-443.9926
By mail: Town of East Lyme
Human Resources Dept.
108 Pennsylvania Avenue
Niantic, CT 06357
For more information, please see IRS Notice in the Downloads section below.