Reminder: ACA Final Data Reports Are Available – NRECA Employee Benefits Weekly

The final data report from NRECA to help your cooperative prepare for the Affordable Care Act (ACA) tax reporting requirements for the 2025 tax year was released on January 12, 2026. The report was provided through the Message Center to all co-ops in the NRECA Medical Plan, and to those that sponsor a health reimbursement arrangement (HRA) administered by Cooperative Benefits Administrators, Inc. Report notifications were sent to your co-op’s primary benefits administrator, as indicated in NRECA’s records, for the subgroups he or she administers.

ACA tax reporting deadlines
As a reminder, the deadlines for 2025 tax year reporting are:

March 2, 2026, to file forms with the IRS by paper.*
March 2, 2026, to furnish ACA forms to responsible individuals.**
March 31, 2026, to file forms with the IRS electronically.

Automatic 30-day extensions may be requested by filing Form 8809 with the IRS before the due date.

For general questions on ACA tax reporting, speak with your field representative. For questions on the NRECA data report for medical plans, contact ifsdatareporting@nreca.coop. For questions on the health reimbursement arrangement data reports, contact John Bohlander at 703.907.6220 or john.bohlander@nreca.coop. You also can contact the Member Contact Center at 866.673.2299 or contactcenter@nreca.coop.

*Paper filing is only permitted if an employer is filing less than 10 returns in total (including Forms W-2
and 1099, and Forms 1094-C and 1095-C).

**Under the Paperwork Burden Reduction Act, which was signed into law last year, plan sponsors and employers are no longer required to provide Forms 1095-B and 1095-C directly to full-time employees and covered individuals, though you may continue to do so. Instead, you can use an alternative distribution method, such as posting the forms on your website and notifying participants of their availability and of the right to request hard copies.

This article is provided for informational purposes only. NRECA isn’t authorized to provide tax or legal advice to co-ops about this topic. Co-ops should seek confirmation of this information from their tax or legal advisors.