At the end of each year, Applicable Large Employers and other coverage providers must review the upcoming ACA deadlines. Understanding these dates is essential for remaining compliant with ACA requirements and minimizing the risk of IRS penalties.
Basic Information
When each tax year, or calendar year, comes to a close employers must ensure that they meet all IRS tax requirements regarding Affordable Care Act (ACA) filing. This can include submitting their Form 1095-B or Form 1095-C filings, sending out recipient copies, making any necessary corrections, and ensuring that they have met done so within the allotted time frame.
Now that the tax is coming to a close, employers will be expected to fulfill their IRS requirements by the ACA deadlines.
2026 ACA Deadlines
As a best practice, we recommend getting started on your filings as early as possible. This ensures that you have ample time to collect the required information, complete the necessary forms, and verify the information for possible typos and other errors.
The IRS filing season 2026 ACA deadlines for tax year 2025 are as follows:
States with ACA requirements may have different deadlines. Always verify with your state tax department for the most up to date information.
Penalties for ACA Forms
The ACA mandate, for both the B-series and C-series, requires that the filer submit a return to the IRS, any applicable states, and send a copy of the form to each recipient. If any of these requirements are not met, then the filer, may be subject to fines and penalties.
If an employer fails to file, then the IRS will send out letter 5699 which serves as a “warning” letter. If no action is taken, then it is typically followed up with letter 226-J which contains the penalty amount and other information. Employers may also receive a Letter 1865C notice if they submit a filing in which some or all forms cannot be processed.
If you are required to file these information returns and fail to file or fail to furnish forms by the due date, then you may be subject to the following IRS Penalties:
- Failure to file correct forms – $340 per form, maximum of $3,987,000.
- Failure to furnish recipient forms – $340 per form, maximum of $3,987,000.
- Failure to file electronically, when required to do so – $340 per form.
Other Resources
We have a plethora of resources to ensure that you’re up-to-date on the latest tax news. Check out our guides below:
- Form 1095-B Essential Guide
- Form 1095-C Essential Guide
- Form 1095-B – Step-by-Step Filing Guide
- Form 1095-C – Step-by-Step Filing Guide
Conclusion
While reporting requirements can feel complex, keeping ACA deadlines top of mind helps simplify the process. With the right preparation and awareness, employers can meet their ACA obligations accurately and on time each year.
If you have other forms to file, you can review their deadlines here:
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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