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Text of Instructions for 2025 IRS Forms 1094-B and 1095-B: Health Coverage (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 5, 2025 Oct. 22, 2025. "What's New ... Employers no longer have to automatically send Form 1095-B to individuals. The requirement for furnishing the statement is met if the entity responsible for issuing the statements provides clear, conspicuous, and accessible notice on its website that an individual may request a copy of their statement and the copy is timely furnished. For this purpose, the statement is timely furnished if issued to the individual no later than 30 days after the date of the request." [Also available: 2025 IRS Form 1094-B and 2025 IRS Form 1095-B] MORE >> |
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