What is the IRS e-filing deadline for 1095-B/1095-C forms?

What is the IRS e-filing deadline for 1095-B/1095-C forms?

For the 2026 filing season (reporting Tax Year 2025 coverage), the IRS e-filing deadline is March 31, 2026.

For calendar year 2025, Forms 1094-C and 1095-C are required to be filed by March 2, 2026, or March 31, 2026, if filing electronically.

The same deadlines apply to Forms 1094-B and 1095-B. Non-ALEs sponsoring a self-insured plan (including level funded) in 2025 face the same 2026 deadlines as above with respect to the Forms 1094-B and 1095-B.

2026 Filing Season Deadlines at a Glance: 

Deadline
Date
Description
Employee Copy Distribution
March 2, 2026
Furnish Form 1095-B or 1095-C to employees
Paper Filing with IRS
March 2, 2026
For employers filing 9 or fewer total information returns
Electronic Filing with IRS
March 31, 2026
For employers filing 10+ information returns (required)



Important: E-Filing Is Now Required for Most Employers

If you're required to file 10 or more information returns, you must file electronically. The 10-or-more requirement applies in the aggregate to certain information returns.

This means if your organization files a combined total of 10 or more information returns (including W-2s, 1099s, and 1095s), you must e-file. Paper filing is only an option for employers with 9 or fewer total returns.

All employers that file a combined total of 10 or more information returns, including Forms 1094-C and 1095-C, must file the forms electronically.

Employee Copy Deadline (Furnishing Requirement)

The due date for furnishing Form 1095-C is automatically extended from January 31, 2026, to March 2, 2026. Thus, no additional extensions will be granted.

This permanent 30-day extension applies to both 1095-B and 1095-C forms.

New Alternative Furnishing Option: Effective January 31, 2024, employers no longer have to automatically send Form 1095-C to individuals. Employers can now post a notice on its website informing individuals that they may request a copy of the statement.

If using this alternative method:
  • The employer must post the notice on its website by March 2, 2026, and retain the notice in the same location on its website through October 15, 2026.
  • If the employee requests a copy, the employer must provide a copy by the later of a) January 31, or b) 30 days after the date of the request.

Official IRS Resources

Important Disclaimer

BerniePortal cannot provide tax advice. Deadlines may be adjusted by the IRS. Always verify current deadlines on IRS.gov and consult with a qualified tax professional for guidance specific to your situation.

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