Compliance

When are 1095-C forms due to employees?

Early March. The IRS made permanent an automatic 30-day extension from the old January 31 date, so Applicable Large Employers must furnish Form 1095-C to each full-time employee by around March 2 (the exact day shifts slightly with weekends).

Tuesday, March 2, 2027in 244 days

Who it applies to

Applicable Large Employers (ALEs) — generally those that averaged 50 or more full-time and full-time-equivalent employees in the prior year. A 1095-C goes to each full-time employee.

If you miss it

Late or incorrect statements can trigger IRS penalties per form under IRC §6722, indexed annually, with higher amounts for intentional disregard.

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Last verified Saturday, June 13, 2026 · General information for employers and HR teams, not legal advice.

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