Law Change: Employee and Covered Individual Forms 1095-B or 1095-C

The Paperwork Burden Reduction Act (H.R. 3797) (“PBRA”)

Under the original reporting rules, reporting entities had to furnish statements annually to applicable employees and covered individuals (COBRA & Retirees). However, the IRS now allows for these forms to be provided to individuals upon request if certain requirements are satisfied.

For 2025 statements, reporting entities must post this notice by March 2, 2026, and must retain the website notice through Oct. 15, 2026. If an employee requests a Form, the employer must provide it by the later of March 2, 2026, or 30 days after the request.

1095-C Forms (ACA tax forms)

The Paperwork Burden Reduction Act (H.R. 3797) ("PBRA") has provided that a copy of your 1095-C can be provided to you upon request.

To request a copy of your 1095-C Statement:

• Email: Leah Winchester - Click to Email
• Mail: PO Box 190 Holcomb, MO 63852
• Call: 573-792-3113 ext 102