ACA Form 1095-C Distribution to Employees
Tuesday, March 2, 2027
Applicable Large Employers (ALEs) must furnish Form 1095-C to full-time employees, showing health coverage offered.
Who must comply
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.
Background
Forms 1094-C and 1095-C were created by the Affordable Care Act's employer-mandate reporting rules under IRC §6056. The IRS permanently extended the employee-furnishing deadline by 30 days, moving it from January 31 to early March.
Compliance checklist
- 1Confirm ALE status based on prior-year full-time and FTE counts.
- 2Generate a Form 1095-C for every full-time employee with accurate offer-of-coverage codes.
- 3Furnish 1095-C to employees by the deadline (the IRS allows an automatic 30-day furnishing extension to early March).
- 4Reconcile the 1095-C data against what you'll file with the IRS on 1094-C.
Add to your calendar
Reviewed Saturday, June 13, 2026. Dates can change and exceptions apply — confirm with the official source. Not legal advice.