Filing Deadlines for the 2025 Form Year (Due in 2026)
The Affordable Care Act (ACA) requires Applicable Large Employers (ALEs) and self-insured employers to file annual information returns with the IRS and furnish statements to employees.
ACA reporting is always on a calendar-year basis, regardless of your organization’s plan year or renewal date.
For the 2025 form year (filed in 2026), the ACA reporting deadlines are:
| Due Date | Requirement |
|---|---|
| March 2, 2026 | Furnish Form 1095-C or Form 1095-B copies to employees (recipients). (If the date falls on a weekend or holiday, it moves to the next business day.) |
| February 28, 2026 | Mail paper copies of Forms 1094 and 1095 to the IRS (if filing fewer than 10 forms). |
| March 31, 2026 | Electronically file Forms 1094 and 1095 with the IRS through the AIR system. |
đź—“ Note: The IRS has permanently extended the employee copy deadline to March 2 each year.
Quick Reference: ACA Reporting Timelines
Here’s a summary of the recent and upcoming ACA reporting deadlines at a glance:
| Form Year | Employee Copies Due | IRS Paper Filing Deadline | IRS Electronic Filing Deadline |
|---|---|---|---|
| 2023 (filed in 2024) | March 1, 2024 (March 2 was a Saturday) | February 28, 2024 | April 1, 2024 (March 31 was a Sunday) |
| 2024 (filed in 2025) | March 3, 2025 (March 2 is a Sunday) | February 28, 2025 | March 31, 2025 |
| 2025 (filed in 2026) | March 2, 2026 | February 28, 2026 | March 31, 2026 |
✅ Tip: ACA reporting is always due early in the year following the coverage year — and the deadlines remain consistent unless shifted by weekends or federal holidays.
Key Filing Guidelines
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Who Must File:
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Employers with 50 or more full-time or full-time equivalent employees (Applicable Large Employers, or ALEs).
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All self-insured employers, regardless of size.
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Filing Method:
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Employers filing 10 or more forms (combined 1095s and 1099s) must file electronically.
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Smaller filers may file paper returns, though e-filing is preferred for speed and security.
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Reporting Basis:
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All ACA reporting is based on the calendar year, not the employer’s plan year.
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Accurate, timely reporting helps you avoid IRS penalties and ensures compliance with Sections 6055 and 6056 of the Internal Revenue Code.
Stay On Track with Outsource1095
At Outsource1095, we manage every step of the ACA filing process — from data validation and form preparation to printing, mailing, and IRS e-filing.
Our team tracks every IRS deadline, ensures full compliance, and keeps your organization on schedule year after year.
Our Services Include:
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Printing and mailing Forms 1095-C and 1095-B to employees
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Secure IRS electronic filing through the AIR system
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E-delivery (Web Presentment) options for employees
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Validation, correction handling, and compliance monitoring
Let us handle the deadlines — so you can focus on your business.
Avoid Penalties and Stay Compliant
Missing ACA reporting deadlines can lead to costly IRS penalties.
With Outsource1095, your forms are filed accurately, securely, and on time — every year.
Contact us today to reserve your processing slot for the 2025 form year and get ready for the 2026 reporting deadlines.
