Filing & ReportingAnnual
1095-C Employee Furnish Deadline
IRC § 6056(c)
Furnish Form 1095-C statements to all full-time employees. Separate from the IRS electronic filing deadline of March 31.
ResponsibleClient/Other TPA (compliance TPA)
Deliver ToFull-time employees
DeadlineBy March 2 (or extended deadline if applicable)
Current Fee / Rate Information
No direct cost. Statements must be furnished to each full-time employee by March 2 (or extended deadline). Can be delivered electronically with employee consent.
Last reviewed: April 2026
Non-Compliance Penalties
Same penalty structure as 1094-C/1095-C filing: $310 per statement not furnished (2024), max $3,783,500. Reduced for timely corrections.
Official Source
https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employersGet Your Compliance Calendar →
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