Initial NRECA ACA Tax Reporting Data Report Now Available

The initial data reports from NRECA to help cooperatives prepare for Affordable Care Act (ACA) tax reporting for the 2025 tax year were released today, December 17. They were provided through the Message Center on the Employee Benefits website to all co-ops in the NRECA Medical Plan and to those that sponsor a health reimbursement arrangement (HRA) administered by Cooperative Benefit Administrators, Inc. (CBA). Notifications were sent to the co-op’s primary benefits administrator, as indicated in NRECA’s records, for assigned subgroups.

Final data reports will be released in mid-January 2026.

The preliminary report includes the following data through November 2025 for the medical plan and through December 2025 for HRAs:

• Co-op name and subgroup number.
• Demographic information for covered individuals (name, Social Security number, date of birth, address).
• The months each individual was covered by the NRECA Medical Plan and CBA-administered HRA plan, if applicable.

Use the report to verify gaps in your co-op’s data and identify data you may need to collect from employees. Also check for discrepancies between NRECA and co-op records.

Note: The report shows only data NRECA has on file. Blank spaces on the report are fields where NRECA doesn’t have data. The data was originally provided to NRECA by co-ops, so your co-op’s records may be more complete than the report.

For general questions on ACA tax reporting, speak with your field representative. For questions on the NRECA data report for the medical plan, contact ifsdatareporting@nreca.coop. For questions on the health reimbursement arrangement data reports, contact John Bohlander at 703.907.6602 or john.bohlander@nreca.coop. You also can contact the Member Contact Center at 866.673.2299 or contactcenter@nreca.coop.

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.