(Updated 11/07/2025)
Year-end tax forms will be available for employees to download from self-service or, in the case of ACA forms, for you to print on plain paper and provide them in person or mail to their address depending on their choice for electronic delivery of tax forms. ACA-specific guidance on printing forms for employees will be provided in the coming weeks.
Electronic Year-End Tax Forms
For clients who empowered employees and contractors to receive their year-end tax forms online, they were automatically prompted to make their consent choice during initial registration or when they logged in for the first time after the electronic delivery option was enabled. Their selection controls online access to these year-end tax forms in both the Adaptive Employee Experience (AEX) and ESS Classic View:
- Form W-2, Wage and Tax Statement
- Form 1099-NEC, Nonemployee Compensation
- 1095-B, Health Coverage – IRS (ACA)
- 1095-C, Employer-Provided Health Insurance Offer and Coverage (ACA)
Employees will be able to access tax forms electronically through the Adaptive Employee Experience (AEX), isolved People Cloud mobile app, or ESS Classic View on:
| Year-End Tax Form | Online Access Date |
| Form W-2, Wage and Tax Statement | January 19, 2026 |
| Form 1099-NEC, Nonemployee Compensation | January 19, 2026 |
| Form 1095-B, Health Coverage – IRS (Self-funded small employers) | February 2, 2026 |
| Form 1095-C, Employer Provided Health Insurance Offer and Coverage (ALEs ) | February 2, 2026 |
Federal and State ACA forms will only be available online if they have been approved by February 2, 2026.
For clients managing benefits in isolved People Cloud, Insperity will make all ACA forms available online for employees who consented to electronic year-end forms on February 2, 2026, including state health insurance information forms for CA, DC, MA, NJ, RI employers.
For ALEs who are not in California and have until March 3, 2026, to provide ACA forms to employees, they will become available online as soon as form approval is completed in isolved.
| State | Health Information Reporting Form | Online EE Access | EE Form Mailing (no later than) | State Filing Deadline |
| CA | IRS 1094 and 1095-B/C | January 31, 2025 | February 2, 2026 | March 31, 2025 |
| DC | IRS 1094 and 1095-B/C | February 2, 2026 | March 2, 2026 | April 30, 2026 (30 days after federal deadline) |
| MA | MA 1099-HC | February 2, 2026 | February 2, 2026 | February 2, 2026 |
| NJ | NJ-1095, 1095-A, 1095-B/C | January 31, 2025 | March 2, 2026 | March 31, 2026 |
| RI | IRS 1094 and 1095-B/C | February 2, 2026 | March 3, 2025 | March 31, 2026 |
These articles provide more information about viewing and changing electronic delivery consent:
- Viewing and changing consent to electronic delivery of year-end tax forms in the Adaptive Employee Experience (AEX)
- Viewing and changing consent to electronic delivery of year-end tax forms in ESS Classic View
- How can I withdraw consent for electronic delivery of year-end tax forms for an employee?
Due to changes made by the IRS to ACA reporting requirements, employers are no longer obligated to send paper forms to employees as a default. Clients should work with their employee population to determine and memorialize an employee’s preference for paper forms and follow the instructions for printing to be provided in the coming weeks.
Printed Year-End Tax Forms
Paper versions of some year-end tax forms are mailed in time to meet compliance deadlines if employees declined electronic delivery. ACA forms, however, will no longer be mailed directly to employees given the recent change in federal requirements. More information will be provided soon to guide you through this change.
Employees and employers can expect to receive mailed forms on this schedule for the 2025 tax year:
| Year-End Tax Form | Distribution Method for Paper Forms | Due Date |
| Form W-2, Wage and Tax Statement | Mailed directly to employees | February 2, 2026 |
| Form 1099-NEC, Nonemployee Compensation (NEC wages of $600 or more) | Mailed directly to contractors | February 2, 2026 |
| Form 1095-B, Health Coverage – IRS (Self-funded small employers not in California) | No longer mailed to employers for distribution to employees by the due date. Distribution will be handled by employers via printing on plain paper. | N/A |
| Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (ALE’s not in California) | No longer mailed to employers for distribution to employees by the due date. Distribution will be handled by employers via printing on plain paper. | N/A |
| Form 1095-B, Health Coverage – IRS (Self-funded small California employers) | No longer mailed to employers for distribution to employees by the due date. Distribution will be handled by employers via printing on plain paper. | N/A |
| Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (California ALEs) | No longer mailed to employers for distribution to employees by the due date. Distribution will be handled by employers via printing on plain paper. | N/A |
- If forms are being mailed directly to employees, they will be sent to the year-end form address on file in isolved People Cloud.
Note: Employees will need to update their address in isolved no later than December 26, 2026, to ensure delivery to the correct address.
Year-end tax forms will be returned to the employer if an employee’s address is invalid. In this instance, please correct the address in isolved and contact your HCM payroll specialist for a reprint, if necessary.