ACA Forms 1094-C / 1095-C IRS Filing
Wednesday, March 31, 2027
ALEs must file Forms 1094-C and 1095-C with the IRS (electronic filing deadline).
Who must comply
Applicable Large Employers (50+ full-time and FTE employees). Filers of 10 or more information returns in aggregate must file electronically.
If you miss it
Failure to file complete, accurate returns on time can trigger IRS penalties per return under IRC §6721, indexed annually, with no cap for intentional disregard.
Background
The IRS lowered the electronic-filing threshold so that employers filing 10 or more information returns in total must e-file, making electronic ACA filing the norm for nearly all ALEs.
Compliance checklist
- 1Assemble all 1095-C forms and the 1094-C transmittal summary.
- 2File electronically through the IRS AIR system by March 31 (paper filing, if eligible, is due end of February).
- 3Capture the IRS acceptance/receipt ID for your records.
- 4Correct and resubmit promptly if any returns are rejected.
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Add to your calendar
Reviewed Saturday, June 13, 2026. Dates can change and exceptions apply — confirm with the official source. Not legal advice.