ACA Forms › Filing Deadlines for Form 1095-C 2026
At a Glance
Everything you need to know about Form 1095-C filing deadlines for Applicable Large Employers (ALEs). Learn when to submit to the IRS, when employee copies are due, state filing requirements, and penalties for late or missing submissions. E-filing with BoomTax helps ensure your returns reach the IRS on time.
As the year draws to a close, it's crucial for employers to understand the ACA reporting obligations and the upcoming deadlines.
Section 6056 mandates that eligible large employers submit Form 1095-C to the IRS each year and distribute copies to their employees by the specified due date to prevent penalties associated with late submissions.
Consequently, the IRS utilizes our 1095-C guide to compile information from employers concerning the health coverage they provide to their employees.
When Should I Submit Form 1095-C?
Here are the critical dates for filing and distributing Form 1095-C deadlines.
March 2nd, 2026
Paper File Deadline
March 2nd, 2026
Employee Copy Deadline
March 31st, 2026
E-File Deadline
What are the 1095-C State Reporting Deadlines?
Besides e-filing with the IRS, certain states require employers to report health coverage information to their respective state departments. Below are the states that require Individual Mandates and their respective deadlines:
| State | Deadline |
|---|---|
California |
Furnish Forms January 31st File With State March 31st |
District of Columbia |
30 days after the federal ACA e-file deadline |
Massachusetts |
December 15th of the reporting year |
New Jersey |
Furnish Forms March 2nd File With State March 31st |
Rhode Island |
File With State March 31st |
Vermont |
No additional requirements for employers |
With BoomTax, you also have the option to e-file your ACA Form 1095 with the IRS and the applicable states ahead of the deadline.
How Do You File ACA Forms Online?
Generally, ACA filing is handled by self-filing or by using an ACA Software provider:
- Simple format for data import (like Excel)
- Can often use your payroll files directly
- No testing, TCC, or IRS account required
- Can help with questions/coding
Self-Filing
- Format requires custom software development
- Filing system can be slow and unreliable
- Requires testing, TCC, and personal info
- Errors and issues reported can be cryptic
Learn more about filing ACA Forms online.
What are the types of Form 1095 Penalties?
ACA penalties are typically split into two categories:
-
Employer Shared Responsibility Payment (ESRP):
This penalty applies to large employers who do not offer minimum essential coverage to at least 95% of their full-time employees (and their dependents),
and at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on one of the health insurance marketplaces.
The ESRP is also known as the "employer mandate" or "play or pay" penalty.
- Reporting and Disclosure Penalties: These penalties are assessed for failing to file required information returns with the IRS or to provide required statements to individuals. These information returns include Form 1094-C and Form 1095-C, which large employers must file under the ACA's reporting requirements.
For more information about the various types of IRS ACA penalties and their corresponding fines, visit our penalty guide.
What are the penalties for not submitting ACA Forms 1095-B & 1095-C?
The IRS determines ACA penalties based on various factors, including missing the deadline, providing incorrect information, or using paper forms when electronic filing is required.
The IRS has increased the penalty amounts for the 2026 filing year.
Failure to file ACA 1095 Forms 2026
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Failure to furnish ACA 1095 Forms 2026
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
Intentionally not filing for 2026
$680 per form
no maximum penalty
Can I submit ACA 1095 Forms with BoomTax?
BoomTax will streamline your ACA filing process in 3 simple steps!
Import Your Data
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
Step-By-Step Wizard
We walk you through the process with no complicated jargon. You can also live chat with a real person as you work on your filing for hands-on help.
E-File & Mail Employee Copies
Once your data is loaded, you can e-file and distribute employee copies in minutes.
Author
Michaela Porterfield
Content Writer at BoomTax
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Dedicated to simplifying complex IRS regulations for employers, with expertise in ACA, 1099, and W-2 compliance.
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
