Yesterday, the House passed two bills aimed at simplifying employer health coverage reporting (Forms 1094-B/1095-B and Forms 1094-C/1095-C), but there are some important caveats to keep in mind. First, these bills must still pass the Senate and could be subject to additional changes before becoming law. Second, even if these bills become law, employer health coverage reporting will still be required. These bills simplify some aspects of reporting, but DO NOT change the type of information employers must track and report each tax year. 

We have included a summary of the changes contained in these bills below, and ETC will keep you apprised of any details as they develop. For now, please stay the course.

HR 3801, The Employer Reporting Improvement Act  

This bill includes the following changes to employer health coverage reporting:

  • Allows employers with self-insured coverage to report an enrolled dependent’s date of birth instead of their taxpayer identification number (TIN) when a TIN cannot be collected, starting with returns due in 2025. 
  • Eases the requirements related to electronic furnishing of Form 1095-B or 1095-C by allowing employers to electronically deliver those forms to any employee who previously affirmatively consented without the need for a new consent, starting with forms furnished in 2025. 
  • Requires the IRS to provide 90 days to large employers responding to a 226J letter proposing 4980H employer shared responsibility penalties, starting in tax years after the bill is enacted.
  • Requires the IRS to assess 4980H employer shared responsibility penalties within six years of the due date for filing Forms 1094/1095-C (or, if later, the date such forms were filed), starting with returns due in 2025.  

HR 3797, The Paperwork Burden Reduction Act

This bill includes the following changes to employer health coverage reporting:

  • Allows employers required to furnish either Form 1095-B or Form 1095-C to be treated as timely furnishing such forms if they (1) provide clear and conspicuous notice that individuals may request a copy of the form, and (2) furnish a copy of such form upon request within certain timeframes, starting with returns due in 2024. 

ETC Pro Tip: One change that we know is happening for next year’s reporting is that most employers will be required to file their 1094 and 1095 forms electronically. New IRS rules require employers submitting just ten returns to file electronically, and that threshold is determined in aggregate with most information returns including Forms W-2. If you need assistance with filing, reach out to ETC Companies at or call 210-323-7846, option #4.