IMPORTANT HEALTH COVERAGE TAX DOCUMENTS

Paperwork Burden Reduction Act: 1095 Print Preferences Guidance

Automatic Mailing Required Employers are no longer required to automatically furnish Form 1095-B or 1095-C to employees. Instead, they must provide a “clear, conspicuous, and accessible” notice informing employees that the form is available upon request. The Internal Revenue Service (IRS) recently issued awaited guidance on the “time” and “manner” required for such Notice (see IRS Notice 2025-15.) The IRS will apply the time and manner requirements from Treasury Regulation section 1.6055-1(g)(4)(ii)(B)(1)-(3). Under these requirements, the Notice must post a clear and conspicuous notice in a location on the ALE’s website that is reasonably accessible to full-time employees.

Union County Employees

If any full-time FTE employee wishes to receive a copy of their 1095-C statement, a request must be made in writing and mailed to County Treasurer Lissa Gibson, P.O. Box 60, Morganfield, Kentucky 42437 or via email at lissa.gibson@unioncountyky.gov. For any questions, please call (270) 389-3438 from 8:00 a.m. to 4:00 p.m., Monday through Friday.