Simplified Guidance from IRS Notice 2025-15

Simplified Guidance from IRS Notice 2025-15

Disclaimer: This guidance is provided for general informational purposes only and may not reflect all requirements applicable to your situation. Please review the official IRS Notice 2025-15 to confirm compliance with all applicable rules and deadlines.

Prepare the Notice

Draft a clear and conspicuous notice stating that Forms 1095-C and 1095-B are available upon request. The notice must include:

• Email address for requests
• Mailing address
• Phone number
• Instructions for what individuals should include in their request:
  • Full Name
  • Mailing Address
  • Tax Year

Tip: Use plain language and make the notice visually prominent (e.g., bold heading: “IMPORTANT HEALTH COVERAGE TAX DOCUMENTS AVAILABLE UPON REQUEST”).

Post the Notice

• Deadline: Post the notice on your website by the furnishing deadline (January 31 + 30-day extension).
• Placement: Ensure the notice is in a reasonably accessible location (not buried in menus).
• Visibility: Use attention grabbing formatting and clear language.

Keep the Notice Available

• Must remain posted until October 15 of the following year.

Respond to Requests

If an individual requests Form 1095-C or 1095-B:

• Furnish the form within 30 days of the request OR by January 31 of the following year, whichever is later.

Document Compliance

Keep records of:

• Date notice was posted
• Requests received and fulfilled
• Copies of furnished forms