ACA Forms › What is Form 1095-C 2026?
At a Glance
Form 1095-C is filed by Applicable Large Employers (ALEs) to report health insurance coverage offered to full time employees under the Affordable Care Act. The form details monthly coverage offers using Series 1 and Series 2 codes, employee contribution amounts, and enrollment status. ALEs must submit Form 1095-C to the IRS and distribute copies to employees annually.
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.
Commonly Asked Questions
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.
What is Required to E-File ACA Form 1095-C?
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
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Part II - Employee Offer of Coverage: ACA Codes Box 14 - 17, premium amounts, and optional data for ICHRA plans.
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Employee Age on January 1st
- This should only be completed if certain ICHRA codes (1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered on Line 14.
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Plan Start Month
- This should be completed with the month the employer's plan year begins. This must be completed with the two-digit number corresponding to the month (00-12). If there is no plan in which the employee was offered coverage, 00 should be entered.
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Employee Required Contribution
- This should be completed with the employee's share of the lowest-cost self-only plan offered to the employee. This line should only be completed when specific codes (1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered in Line 14.
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ZIP Code
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This should only be completed if certain ICHRA codes (1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered on Line 14.
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This should only be completed if certain ICHRA codes (1L, 1M, 1N, 1O, 1P, 1Q, 1T, or 1U) are entered on Line 14.
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Employee Age on January 1st
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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.
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 can I Request an Extension for Filing ACA Form 1095-B or 1095-C?
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 ACA form deadlines.
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.
All Features Included
Purchasing any BoomTax package will give you everything you need to complete your filing.
This includes:
- Federal E-File
- State E-File (ACA and 1099 CF/SF)
- Recipient Copy Download as PDF
- Official IRS Copy Download as PDF
- Unlimited Corrections
1095-C Bulk Import
Import many companies in one spreadsheet to simplify data input.
Data Validation
We validate your data against hundreds of IRS rules.
Hands Off E-File
No IRS registration or testing required.
Free Corrections
Make as many changes as needed for free.
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
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.
