IRS Releases Final Forms 1095-B and 1095-C for 2025 Tax Year
The IRS has released Final ACA Forms 1095-C and 1095-B for the 2025
Updated on November 25, 2025 - 03:50 PM by Admin, TaxBandits
The IRS updates the ACA forms involved in ACA reporting and releases their final versions Forms 1095-B and 1095-C for 2025 Tax Year ACA reporting.
This article discusses whether there are any updates made on the forms from last year.
In this article, we cover the following topics:
1. Are there any further changes made this time in the 2025 ACA Reporting?
1. Revised Deadline for Recipient Copy Distribution
According to the updated IRS instructions, eligible ALE Members offering self-insured coverage to non-full-time employees and nonemployees, and meeting Reg. §1.6055-1(g) may use the alternative manner of furnishing statements instead of automatically sending Forms 1095-C and 1095-B. Under this requirement, the employer is required to post a clear and easily accessible notice on its website informing individuals that they may request a copy of their statement. Instead, the
employer must:
- Post a clear and accessible notice on their website telling individuals they can request a copy of their statement, and
- When requested, the statement must be sent by the later of January 31, 2026, or 30 days from the date of the request.
2. Updated ICHRA Affordability Percentage:
The IRS has adjusted the ACA affordability percentage for the 2025 tax year to 9.02%, based on the federal poverty line percentage.
3. Revised Penalty rates:
There are some notable changes in the ACA penalty rates:
- Under Section 4980H(a) – the penalty rate is $2,900 for the tax year 2025.
- Under Section 4980H(b) – the penalty rate is $4,350 for the tax year 2025.
The final versions of 1095-B and 1095-C released by the IRS don't reflect any notable changes from the existing versions. No additions or updates have been made to the existing set of 1095 codes.
So, the businesses that completed ACA 1095 reporting last year can find it easier this time, since there is no significant difference between the versions of the forms. They are subject to change, as the IRS may still update the ACA forms in response to sudden requirements.
2. What is the alternative manner of furnishing statements, and what must an employer do?
Eligible ALE Members offering self-insured coverage and meeting Reg. §1.6055-1(g) may use the alternative manner of furnishing statements instead of automatically sending Forms 1095-C and 1095-B to non-full-time employees and nonemployees. Under this requirement, the employer is required to post a clear and easily accessible notice on its website informing individuals that they may request a copy of their statement.
This notice must:
- Be written in plain, understandable language
- Include an email address, mailing address, and telephone number for inquiries
- Remain posted from March 2, 2026, through October 15, 2026
Upon receiving a request, the employer must furnish the statement within 30 days, and may do so electronically if the individual provides consent. The statement must be furnished no later than the later of January 31, 2026, or 30 days after the request.
3. When is the deadline to file 1095-B/C Forms for the 2025 Tax Year?
The deadline to complete ACA reporting for the tax year has been standard over the years, and most probably, it will remain the same this year too. Here are the usual ACA deadlines established by the IRS.
| Employee copy distribution | March 02, 2026 |
| Paper filing deadline | March 02, 2026 |
| E-filing deadline | March 31, 2026 |
If you’re using the alternate method of furnishing statements, your deadline is January 31, 2026, or 30 days after the request, whichever is later. Learn more
Form 1095-B/1095-C - A Small Recap
In case you have any questions regarding the purpose of Forms 1095-B and 1095-C, here is a small recap.
As per the Affordable Care Act(ACA), Form 1095-B or 1095-C is used to report all the information to the IRS regarding the health insurance coverage offered to individuals.
Form 1095-B is filed by
- Health coverage providers who provide minimum essential coverage to the individuals.
- The Government employers who sponsor self-insured health coverage to non-employees.
Click here to know more about Form 1095-B.
Form 1095-C is filed by
- ApplicableLarge Employers(ALE) , i.e., the employers with 50 or more full-time employees.
Click here to know more about Form 1095-C.
4. E-File your Form 1095-B or 1095-C with TaxBandits
TaxBandits, the IRS-authorized e-filing solution provider can be the best option to e-file your Form 1095-C or 1095-B. With our Internal Audit Checks, you can eliminate all the basic errors in the form during the filing process, saving a lot of time for you.
Our 1095 Excel Templates simplify your filing process! Moreover, we let you provide Online Access to your recipients. Also, we offer Postal Mailing for your 1095 recipient copies.
How to E-file 1095-B or 1095-C with TaxBandits?
- Create your TaxBandits Account
- Select “Start New Form”
- Choose "Form 1095-B" or “Form 1095-C” and enter the details.
- Review, Pay and Transmit to the IRS
You can track the return status in real-time when you file with our software. You can also include employee copy distribution
if needed.
Ready to file your ACA form? Get Started with TaxBandits and ease the filing process.
