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.
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: July 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.
Two deadlines, don't mix them up
March 2 is the furnish deadline: getting the 1095-C into each full-time employee's hands. March 31 is the separate deadline for e-filing the forms with the IRS. Miss either and the per-form penalties stack the same way.
You may not need to mail them all anymore
Recent law gave employers an alternative: post a clear notice telling employees they can request their 1095-C, then furnish it within 30 days of any request. Post the notice on time, keep it accessible, and the mass mailing becomes optional. Talk to your ACA reporting vendor about switching, and document how you posted the notice.
Getting it right the first time
- Electronic delivery is allowed, but only with the employee's affirmative consent.
- Penalties drop sharply for corrections made within 30 days. Fix errors when found, don't sit on them.
- The codes on lines 14 and 16 drive IRS penalty letters. A codes review before furnishing costs an hour and can save a 226-J response later.
Official Source
https://www.irs.gov/affordable-care-act/employers/information-reporting-by-applicable-large-employersRelated Reading
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