ACA Forms › ACA Forms Deadline for Reporting Year 2026
The IRS requires businesses to submit their ACA Reporting, including health coverage details, by the stipulated deadline. Two forms can be used to report this data - Form 1095-B and Form 1095-C.
Form 1095-B is an information return filed by health insurance providers or employers offering self-funded coverage with fewer than 50 full-time + full-time equivalent employees.
Learn more about what Form 1095-B is for Tax Year 2025.
Form 1095-C is an information return filed by employers with at least 50 full-time + full-time equivalent employees. These employers are known as 'Applicable Large Employers' or ALEs by the IRS. This form tells the IRS if the employer met ACA guidelines for the healthcare coverage they offer, and it requires that employees receive a recipient copy.
Learn more about what Form 1095-C is for Tax Year 2025.
We also recommend checking out the IRS.gov ACA FAQ, which contains many common 1095-C questions in an easy-to-understand format.
Filed by:
Consists of:
A 1094-B and its 1095-Bs MUST be filed together
Filed by:
Consists of:
A 1094-C and its 1095-Cs MUST be filed together
Here are the critical dates for filing and distributing Form 1095 deadlines.
Paper File Deadline
Employee Copy Deadline
E-File Deadline
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.
For more information about the various types of IRS ACA penalties and their corresponding fines, visit our penalty guide.
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.
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
$340 per form
up to$1,366,000 per year (smaller businesses)
$4,098,500 per year
$680 per form
no maximum penalty
Send your ACA Forms to the IRS based on the business location:
| Alabama | Arizona | Arkansas | Connecticut | Delaware |
| Florida | Georgia | Kentucky | Louisiana | Maine |
| Massachusetts | Mississippi | New Hampshire | New Jersey | New Mexico |
| New York | North Carolina | Ohio | Pennsylvania | Rhode Island |
| Texas | Vermont | Virginia | West Virginia |
| Alaska | California | Colorado | District of Columbia | Hawaii | Idaho | Illinois |
| Indiana | Iowa | Kansas | Maryland | Michigan | Minnesota | Missouri |
| Montana | Nebraska | Nevada | North Dakota | Oklahoma | Oregon | South Carolina |
| South Dakota | Tennessee | Utah | Washington | Wisconsin | Wyoming |
To learn more about ACA forms, visit our deadlines page.
BoomTax will streamline your ACA filing process in 3 simple steps!
You can import your data as Excel, XML, or use files from popular payroll providers like QuickBooks, UKG, ADP, and many more.
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.
Once your data is loaded, you can e-file and distribute employee copies in minutes.
Specializes in IRS compliance technology and building secure, efficient tax reporting solutions.
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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.
