--- title: 2025 ACA Reporting Forms & Instructions Finalized description: The IRS has issued final instructions for ACA reporting under Sections 6055 and 6056 for the 2025 calendar year, confirming no major changes to the forms. image: https://blog.nisbenefits.com/hubfs/blog-headers/25-aca-reporting-b.jpg --- ![person working on computer](https://blog.nisbenefits.com/hubfs/blog-headers/25-aca-reporting-b.jpg) # 2025 ACA Reporting Forms & Instructions Finalized - Home - [Employee Benefit News for School, City and County Employers](https://blog.nisbenefits.com) - 2025 ACA Reporting Forms & Instructions Finalized [ Steve Smith ](https://blog.nisbenefits.com/author/steve-smith) 11/12/2025 [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions), [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) [0 Comments ](https://blog.nisbenefits.com/2025-aca-reporting-forms-instructions-finalized#postComment) 1 Minutes The IRS released final instructions for ACA reporting under Sections 6055 and 6056, following the earlier publication of the final forms and draft instructions for the 2025 calendar year. - **2025 Forms **[**1094-B**](https://www.irs.gov/pub/irs-pdf/f1094b.pdf)**and **[**1095-B**](https://www.irs.gov/pub/irs-pdf/f1095b.pdf)** (and related **[**instructions**](https://www.irs.gov/instructions/i109495b)**) **can be used by providers of minimum essential coverage including self-insured plan sponsors that are not applicable large employers (ALEs) to report under Section 6055. - **2025 Forms **[**1094-C**](https://www.irs.gov/pub/irs-pdf/f1094c.pdf)** and **[**1095-C**](https://www.irs.gov/pub/irs-pdf/f1095c.pdf)** (and related **[**instructions**](https://www.irs.gov/instructions/i109495c)**) **can be used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans. No major changes were made to the final forms or instructions for 2025 reporting. ** ** ## **Final Instructions Highlight Alternative Furnishing Model** Reporting entities are no longer required to automatically furnish Forms 1095-B and 1095-C to individuals. Instead, they may post a notice on their website informing individuals that statements are available upon request. The notice requirement is met if the notice is: - Easily accessible and clearly visible to all covered individuals; - Timely posted, the deadline for calendar year 2025 is March 2, 2026; - Retained on the website until October 15, 2026; and - Statements must be provided within 30 days of a request or by January 31, 2026, whichever is later. The website notice content requirements remain the same as last year.   ## **Action Steps** Employers should review the 2025 ACA reporting forms and instructions and begin evaluating electronic filing options, such as partnering with a third-party vendor or utilizing the IRS’ [ACA Information Returns (AIR) Program webpage](https://www.irs.gov/e-file-providers/affordable-care-act-information-returns-air) for direct submission. Download the [bulletin](https://blog.nisbenefits.com/hubfs/blog-supporting-docs/bulletin-2025-aca-reporting-forms-instructions.pdf) for more details. ** ** ### **Additional IRS Resources** [Information Reporting by Providers of Minimum Essential Coverage](https://www.irs.gov/affordable-care-act/employers/information-reporting-by-providers-of-minimum-essential-coverage) [Q&As: Information Reporting by Health Coverage Providers (Section 6055)](https://www.irs.gov/affordable-care-act/questions-and-answers-on-information-reporting-by-health-coverage-providers-section-6055#top) [Information Reporting by Applicable Large Employers](https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employers) [Q&As: Employer Information Reporting on Form 1094-C and Form 1095-C](https://www.irs.gov/affordable-care-act/employers/questions-and-answers-about-information-reporting-by-employers-on-form-1094-c-and-form-1095-c) [Q&As: Reporting of Offers of Health Insurance Coverage by Employers (Section 6056)](https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-reporting-of-offers-of-health-insurance-coverage-by-employers-section-6056) [![Freeborn Case Study](https://no-cache.hubspot.com/cta/default/3325505/14b57c3e-fdb7-455d-9dea-10236e1f63e1.png)](https://cta-redirect.hubspot.com/cta/redirect/3325505/14b57c3e-fdb7-455d-9dea-10236e1f63e1)   --- #### Tag: [ Health Insurance Solutions](https://blog.nisbenefits.com/topic/health-insurance-solutions) [ Legislative News](https://blog.nisbenefits.com/topic/aca-other-legislative-news) #### Share: - 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