Form 1095-C Delivery Changes

January 15, 2026

Changes are coming to the Form 1095-C: Employer Provided Health Insurance Offer and Coverage statement.

Under the Paperwork Burden Reduction Act, employers are no longer required to mail forms to all employees and participants. Instead, employers may provide Form 1095-C only if requested.

A notice is now available in CUBES that forms are available to be requested. Follow the instructions in that notice for more information.

Certain populations may continue to receive forms without a request, including:

  • Those who signed up for electronic delivery
  • Individuals who lived in California, New Jersey, Rhode Island, or the District of Columbia for any part of the past year
  • Former employees who no longer have access to CUBES
     

This change will not affect the distribution of your Form W-2: Wage and Tax Statement.

*Not everyone will receive a Form 1095-C, including those who were not in a full-time position and were not offered medical coverage.

If you have any questions, please call Benefits Service Center at 212-851-7000 or email [email protected].

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