ACA Forms › ACA Forms Deadline for Reporting Year 2026
At a Glance
ACA Form 1095 reporting requires employers and coverage providers to file with the IRS and distribute copies to recipients by annual deadlines. Form 1095-B is used by insurance providers and small employers, while Form 1095-C is used by Applicable Large Employers. Late or missing filings may result in IRS penalties. Extensions are available through Form 8809, and some states have separate filing requirements.
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.
What is Form 1095-B?
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.
Insurance Providers
OR
Self-Funded Small Employers
less than 50 full-time + full-time equivalent employees
Learn more about what Form 1095-B is for Tax Year 2025.
What is Form 1095-C?
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.
Applicable Large Employers
at least 50 full-time + full-time equivalent employees for all EINs added together that share a common owner
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.
How are the B and C Series Forms Different?
B Series
Filed by:
- Insurance companies
- Employers that offer coverage on a self-funded plan with less than 50 full-time + full-time equivalent employees
Consists of:
Form 1094-B
1 per Issuer
Form 1095-B
1 per Responsible Individual
A 1094-B and its 1095-Bs MUST be filed together
C Series
Filed by:
- Employers that offer coverage to at least 50 full-time + full-time equivalent employees
- Includes employers with self-funded, fully-funded, ICHRA, and union-based plans
Consists of:
Form 1094-C
1 per Applicable Large Employer (ALE)
Form 1095-C
1 per Eligible Employee
A 1094-C and its 1095-Cs MUST be filed together
What is the deadline to submit ACA Forms 1095?
Here are the critical dates for filing and distributing Form 1095 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.
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
What is the ACA 1095 Form Mailing Address?
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 |
Department of the Treasury
Internal Revenue Service Center
P.O. Box 149213
Austin, TX 73301
Internal Revenue Service Center
P.O. Box 149213
Austin, TX 73301
| 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 |
Department of the Treasury, Internal Revenue Service Center
P.O. Box 219256
Kansas City, MO 64121-9256
P.O. Box 219256
Kansas City, MO 64121-9256
To learn more about ACA forms, visit our deadlines page.
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
Ryan Casarez
Software Engineer at BoomTax
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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.
