[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302006-105":53,"doc-detail-302006-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","paperwork-burden-reduction-act","Paperwork Burden Reduction Act","","Paperwork Burden Reduction Act amends the Patient Protection and Affordable Care Act by changing how employers and health insurance providers handle IRS tax form reporting for minimum essential coverage. It removes the general requirement to automatically send 1095-B and 1095-C forms to covered individuals unless a form is requested. Covered entities still report required information to the IRS and provide copies, but certain providers and employers may furnish 1095-B only on request with clear notice on their websites. Requests must be fulfilled by January 31 or 30 days after the request, whichever is later, and timely notice must follow IRS 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change does the Paperwork Burden Reduction Act make for employers and health insurance providers?","Question",{"text":108,"@type":109},"It modifies obligations under the Patient Protection and Affordable Care Act so employers and health insurance providers are not generally required to send tax forms to covered individuals unless the forms are requested.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which tax forms are affected by the option to provide them only upon request?",{"text":113,"@type":109},"The act extends flexibility to both 1095-B and 1095-C forms, allowing certain providers and employers to give the forms to individuals only when requested.",{"name":115,"@type":106,"acceptedAnswer":116},"What deadlines apply to fulfilling a request for 1095-B or 1095-C?",{"text":117,"@type":109},"Requests must be fulfilled by January 31 or 30 days after the date of the request, whichever is later.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302006,1790032124,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},962075006959,"https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297","# Paperwork Burden Reduction Act 12/23/20241095B and C\n\nThis act modifies provisions under the Patient Protection and Affordable Care Act so that employers and healthinsurance providers are no longer required to send tax forms to covered individuals showing proof of minimumessential coverage(1095-B and 1095-C tax forms)unless a form is requested.  \nGenerally,employers and health insurance providers that provide minimum essential coverage must report thisinformation for each covered individual to the Internal Revenue Service(IRS)and provide a copy of this informationto the covered individual (through 1095-B and 1095-C tax forms)by January 31 of each year.The IRS allows certainhealth insurance providers and employers to provide 1095-B tax forms to individuals only upon request,provided thatclear and conspicuous notice of an individual's right to request a written copy of the 1095-B tax form is placed on theinsurance provider's or employer's website.  \nThe act provides statutory authority for the option for certain health insurance providers and employers to provide1095-B tax forms to individuals only upon request and extends this flexibility to 1095-C tax forms,which are sent bycertain large employers.Requests for 1095-B and 1095-C tax forms must be fulfilled by January 31 or 30 days afterthe date of the request,whichever is later.Employers and health insurance providers must give individuals timelynotice of this option,in accordance with any requirements set by the IRS.","cbCaibWZE03DCLCy","https://ap.wps.com/l/cbCaibWZE03DCLCy","pdf",23235,"English","# Minimum essential coverage reporting changes\n## Forms sent only upon request\n## IRS submission and deadlines\n## Notice requirements","[{\"question\":\"What change does the Paperwork Burden Reduction Act make for employers and health insurance providers?\",\"answer\":\"It modifies obligations under the Patient Protection and Affordable Care Act so employers and health insurance providers are not generally required to send tax forms to covered individuals unless the forms are requested.\"},{\"question\":\"Which tax forms are affected by the option to provide them only upon request?\",\"answer\":\"The act extends flexibility to both 1095-B and 1095-C forms, allowing certain providers and employers to give the forms to individuals only when requested.\"},{\"question\":\"What deadlines apply to fulfilling a request for 1095-B or 1095-C?\",\"answer\":\"Requests must be fulfilled by January 31 or 30 days after the date of the request, whichever is later.\"}]","Paperwork Burden Reduction Act | PDF",1789787923]