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Payroll / 1099

ACA 1095-B/C IRS Filing Deadline — March 31

Tuesday, March 31, 2026

ACA employer mandate information return (Form 1095-C) IRS filing deadline — March 31, 2026.

Who must file or pay

Employers with 50+ full-time equivalent employees (ALEs) must file Form 1095-C. Health insurers file Form 1095-B. Employee copies due January 31.

What you need to know

Applicable Large Employers (50+ FTEs) must provide Form 1095-C to employees by January 31 and file with the IRS by March 31 (electronic deadline). The forms report health coverage offered and employee enrollment.

For small employers, 1095-B is filed by health insurance carriers, not the employer. However, self-insured small groups must file 1095-B on behalf of their plan.

The S-Corp shareholder health insurance deduction requires the premium to appear on the W-2 (not 1095). Confirm this treatment with your payroll provider or TaxosAgent before filing.

What happens if you miss this deadline

$310 per form for filing after the deadline (up to $3.78M for large filers).

Required forms

  • Form 1095-B
  • Form 1095-C
  • Form 1094-B/C (transmittal)
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