The Affordable Care Act (ACA) requires certain employers to annually submit Forms 1094 / 1095 summarizing affordability, enrollment status and other group health plan details. Forms must be submitted to the Internal Revenue Service (IRS) and provided to covered individuals by published deadlines.
Employers and health insurance providers have historically been required to distribute forms to all benefit-eligible employees. In 2025, legislation was passed allowing employers and carriers to forgo automatic employee distribution. Instead, employees can receive notice of their option to request a copy of their respective forms. This year, the notice must be posted by March 2.
Bukaty Companies clients utilizing Employee Navigator for ACA filing purposes may customize a sample notice and upload it to their company Employee Navigator homepage to satisfy the posting requirement. For assistance uploading the document, please contact your Bukaty Companies service team.
Employers are still required to file all Forms 1094 / 1095 with the IRS. The electronic filing deadlines is March 31, 2026. For those eligible, filing by mail with the IRS must be completed by March 2, 2026. Employers electing to mail forms to employees have until March 2, 2026.
