(Updated 10/31/2024)
Year-end tax forms will be available for employees to download from self-service or mailed to their address, depending on their choice for electronic delivery of tax forms.
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)
For the 2024 tax year, online access will be based on the employee’s electronic delivery consent status on January 15, 2024.
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 | Monday, January 20, 2025 |
| Form 1099-NEC, Nonemployee Compensation | Monday, January 20, 2025 |
| Form 1095-B, Health Coverage – IRS (Self-funded small employers) | Friday, January 31, 2025 |
| Form 1095-C, Employer Provided Health Insurance Offer and Coverage (ALEs ) | Friday, January 31, 2025 |
Federal and State ACA forms will only be available online if they have been approved by Jan. 31, 2025.
For Workforce Acceleration 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 Jan 31, 2025, 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, 2025, 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 | January 31, 2025 | March 31, 2025 |
| DC | IRS 1094 and 1095-B/C | January 31, 2025 | March 3, 2025 | April 30, 2025 (30 days after federal deadline) |
| MA | MA 1099-HC | January 31, 2025 | January 31, 2025 | January 31, 2025 |
| NJ | NJ-1095, 1095-A, 1095-B/C | January 31, 2025 | March 3, 2025 | March 31, 2025 |
| RI | IRS 1094 and 1095-B/C | January 31, 2025 | March 3, 2025 | March 31, 2025 |
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?
If the employee consents to electronic delivery of their year-end tax forms, they will no longer receive a printed copy.
Printed Year-End Tax Forms
Paper versions of year-end tax forms are mailed in time to meet compliance deadlines if employees declined electronic delivery.
Employees and employers can expect to receive mailed forms on this schedule for the 2024 tax year:
| Year-End Tax Form | Distribution Method for Paper Forms | Due Date |
| Form W-2, Wage and Tax Statement | Mailed directly to employees | Friday, January 31, 2025 |
| Form 1099-NEC, Nonemployee Compensation (NEC wages of $600 or more) | Mailed directly to employees | Friday, January 31, 2025 |
| Form 1095-B, Health Coverage – IRS (Self-funded small employers not in California) | Mailed to employers for distribution to employees by the due date | Monday, March 3, 2025 |
| Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (ALE’s not in California) | Mailed to employers for distribution to employees by the due date | Monday, March 3, 2025 |
| Form 1095-B, Health Coverage – IRS (Self-funded small California employers) | Mailed to employers for distribution to employees by the due date | Friday, January 31, 2025 |
| Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (California ALEs) | Mailed to employers for distribution to employees by the due date | Friday, January 31, 2025 |
- 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 Friday, December 27, 2024, to ensure delivery to the correct address. - If forms are being mailed to the employer for distribution to employees, they will be sent to the employer’s standard delivery 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.