1095-B forms available on request

Additional Relief for 2019 Reporting Year When the individual shared responsibility payment was reduced to zero beginning January 1, 2019, the IRS reviewed the requirement to provide statements to employees to determine what changes, if any, should be made for future years. Following that review, the IRS announced that employers are still required to provide Forms 1095-B to individuals even though they are no longer needed when preparing their taxes. Nonetheless, employers responsible for providing Form 1095-B (NOT Forms 1095-C) are relieved of any penalty for the 2019 reporting year if instead of automatically furnishing the form to employees, two conditions are met:
1. The employer posts a notice prominently on its website stating responsible individuals may obtain a copy of their 2019 Forms 1095-B on request. The notice must include an email address and a physical address to which a request for the form may be sent, as well as a telephone number that individuals can use to contact the employer with any questions, and
2. The employer promptly furnishes the requested 2019 Form 1095-B to any individual requesting one within 30 days of the date the request is received. It