Dernière mise à jour : 20 oct. 2025, 17 h 38
With the Paperwork Burden Reduction Act, eligible employers are no longer required to distribute Form 1095-C unless requested by the employee.
The Paperwork Burden Reduction Act and IRS Notice 2025-15 modifies the Affordable Care Act so that Applicable Large Employers (ALE) and health insurance providers meeting specified requirements of a new, alternative method are no longer required to send tax forms to applicable employees and covered individuals showing information about offers of health coverage and enrollment in minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested by the employees.
In accordance with this act, Toast Payroll will no longer automatically ship paper copies of Form 1095-C to all customers. However, you will still have the option to elect to receive paper copies of your employee’s forms. You can also access your employee's Form 1095-C by navigating to the employee profile > Taxes & Document > Year End Documents to download, print, and distribute these forms to applicable employees.
guidance, in order to use the alternative method to distribute paper or electronic copies of Form 1095-C, an employer must provide clear and conspicuous notice in a location on its website that is reasonably accessible to all full-time employees. This must state that full-time employees may receive a copy of their statement upon request. The Form 1095-C is considered timely furnished if the notice is posted by the furnishing due date and must be retained on the website through October 15. A requested statement must be provided by the later of January 31 of the year following the year to which the form relates, or 30 days after the date the request is received.
The notice must be in plain, non-technical terms and with a font size large enough (including visual clues or graphical figures) that a viewer would know that the information pertains to a tax statement. It must explain how the Form 1095-C can be requested and provides that the notice include an email address or a physical address to send requests for a statement and a contact number for questions.
Please review for information on requirements and further instructions. Jurisdictions with an individual health insurance mandate have not indicated whether the alternative method satisfies their state or district requirement to furnish Form 1095-C to applicable employees. Please confer with your legal counsel or tax advisor for advice on complying with requirements.
Please reach out to to request paper copies. The deadline to request paper copies of 1095-C forms is February 6, 2026. We cannot guarantee that paper copies requested after this deadline will arrive before the March 2, 2026 deadline to distribute forms to employees.
Electronic copies of 1095-C forms will still be available for all employees on their profile under Taxes & Document > Year End Documents.
This content is for informational purposes and is not intended as legal, tax, HR, or any other professional advice. Please contact an attorney or other professional for advice.