• Simplified Form Furnishing: Employers can satisfy the requirement to furnish Forms 1095-B or 1095-C by providing a clear, conspicuous, and accessible notice to employees, informing them that they can request a copy of the form. Upon request, the employer must provide the form by the later of January 31 of the following year or within 30 days of the request. 

• Effective Date: These changes apply to forms for the calendar year 2024, which are due in 2025. 

• Electronic Filing Requirement: ALEs must continue to electronically file forms with the IRS. 

• State-Specific Requirements: The federal provisions do not override any state-specific requirements; employers must continue to comply with state mandates regarding form furnishing. 

• Electronic Form Delivery: Employers are permitted to furnish Forms 1095-B and 1095-C electronically, provided they obtain the employee's consent. 

• Alternate Information Use: If an individual's Social Security Number (SSN) is unavailable, employers may use the individual's date of birth for Form 1095-B or 1095-C reporting. However, this exception does not apply to Form 1095-C for employees. 

• Extended Response Time: The response time for initial Employer Shared Responsibility Payment (ESRP) letters has been extended

Reference:  SyncStream