ACA Forms › What is Form 1095-C 2025?
The Affordable Care Act (ACA) established that Applicable Large Employers (ALEs) must offer certain affordable health coverage to their full-time employees. Along with this responsibility, employers must also report this information to the IRS by submitting 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.
For more info on Tax Year 2024 Form 1095-C, click here
We also recommend checking out the IRS.gov ACA FAQ, which contains many common 1095-C questions in an easy-to-understand format.
At a minimum, you need the following information to complete a 1095-C:
Part I - Employee: Basic census data, including the employee's name, SSN, and address
Employer or Applicable Large Employer (ALE): Company name, EIN, and address
Part II - Employee Offer of Coverage: ACA Codes Box 14 - 17, premium amounts, and optional data for ICHRA plans.
Part III - Covered Individuals: Name, TIN, Date of Birth (optional if TIN entered), and checks for the covered months
This section should only be completed if you offered employer-sponsored, self-insured health coverage, including an individual coverage HRA.
ALL individuals covered under the offered plan should be listed here, including the employee.
Please note: each line should list a different covered individual. Either (d) or (e) should be completed for each covered individual.
Here are the critical dates for filing and distributing Form 1095-C 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.
If you can't file ACA Form 1095-B or 1095-C on time, you can request an automatic, 30-day extension by filing Form 8809
OR by requesting a time extension directly from BoomTax.
Learn to request an ACA Form extension or check out our extensive deadlines.
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.
Purchasing any BoomTax package will give you everything you need to complete your filing.
This includes:
Import many companies in one spreadsheet to simplify data input.
We validate your data against hundreds of IRS rules.
No IRS registration or testing required.
Make as many changes as needed for free.
Generally, ACA filing is handled by self-filing or by using an ACA Software provider:
Learn more about filing ACA Forms online.
Please click here to learn more about the various types of IRS ACA penalties and their corresponding fines.
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 2024 filing year.
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
$630 per form
no maximum penalty
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.
Takes Only 30 Seconds
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.
