IRS Form 1095-C is filed by Applicable Large Employers (ALE) with 50 or more full-time equivalent employees to report their employees’ health coverage information to the IRS. This information is used by the IRS to determine whether an ALE Member owes a payment under the employer-shared responsibility provisions under section 4980H. A copy of
Form 1095-C must also be sent to all employees.

Click here to learn more about Form 1095-C.

The Form 1095-C is required to be filed by Applicable Large Employers (ALEs), which are generally employers with 50 or more full-time employees, including full-time equivalent (FTE) employees. This form provides information on the health insurance coverage offered to eligible employees, ensuring compliance with the Affordable Care Act (ACA)
employer mandate.

If you are filing 10 or more ACA 1095-C Forms, you must file 1095-C electronically.

For the 2025 tax year, the IRS has announced several key updates, including:

• Revised recipient copy deadline for certain employers: January 31, or 30 days after the request—whichever is later.
• An updated affordability percentage of 9.02%
• Revised penalty rates under Sections 4980H(a) and 4980H(b)

Click here to learn more about the ACA changes for the 2025 tax year.

Beginning from the 2023 tax year, the IRS mandates businesses to file 1095-C electronically if they file more than 10 forms.

The following are the 1095-C due dates for the recipient copy distribution and e-filing with the IRS & State Agencies.

• Paper filing - March 02, 2026
• Employee Copy Distribution - March 02, 2026 .
• Electronic filing - March 31, 2026

If you’re using the alternate method of furnishing statements, your deadline is January 31, 2026, or 30 days after the request, whichever is later. Learn more

For more information, visit Form 1095-C filing due date.

The 1095-C codes are part of 1095-C Form, which is used by employers to report information about health insurance coverage offered to employees under the Affordable Care Act (ACA). The form provides details that help determine whether an employer has met its responsibilities under the ACA and whether an employee qualifies for the Premium Tax Credit.

The codes on Line 14 (Offer of Coverage) and Line 16 (Applicable Section 4980H Safe Harbor Codes and Other Relief) of Form 1095-C are essential for reporting the type of health insurance coverage offered to employees and other
related information.

Yes TaxBandits supports state filing for the following states such as:

• California
• New Jersey
• Massachusetts
• District of Columbia
• Rhode Island

Click here to learn more about aca state filing requirements.

ACA penalties are determined by the IRS using many different factors. This includes missing the filing deadline, failing to provide correct information, and/or filing paper forms when electronic filing was required.

According to the IRS, the penalty for failure to file 1095-C Online and provide an accurate employee copy can be as high as $340 per return. The maximum total penalty for a calendar year can be as high as $4,098,500.

If you’re unable to file ACA Form 1095-C on time, you can apply for an automatic 30-day extension by completing Form 8809 before the original deadline. Form 8809 is a simple form that can be completed in minutes. Learn More about the ACA Form 1095-C Extension.

• Step 1: Enter Form Information

  Enter the required form information, including employee and employer details, and employee coverage.

• Step 2: Transmit it to the IRS

  After entering the information, review the form and transmit it to the IRS and the state.

• Step 3: Deliver Recipient Copies

  Distribute the copies via postal mail or online access.