# ACA reporting: Forms 1094-C and 1095-C

> Forms 1094-C and 1095-C for ALEs, 1094-B and 1095-B for coverage providers, the 2025-year deadlines and the website-notice option the 2024 law created.

Source: https://lopifi.com/learn/aca-reporting-forms-1094-c-1095-c
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**Who files Form 1095-C and when is it due?** Forms 1094-C and 1095-C for ALEs, 1094-B and 1095-B for coverage providers, the 2025-year deadlines and the website-notice option the 2024 law created.

The IRS enforces the employer mandate with information returns. An [ALE](https://lopifi.com/md/glossary/applicable-large-employer) files a [Form 1095-C](https://lopifi.com/md/glossary/form-1095-c) for every employee who was full-time in any month, showing month by month what coverage was offered and what the cheapest option cost, with a Form 1094-C transmittal. Whoever provides the coverage reports who was covered: the carrier, for an insured plan, on [Form 1095-B](https://lopifi.com/md/glossary/form-1095-b).

> “Employers no longer have to automatically send Form 1095-C to individuals.”

— [Instructions for Forms 1094-C and 1095-C (2025)](https://www.irs.gov/pub/irs-pdf/i109495c.pdf) (PDF), Who files 1094-C and 1095-C, when, and the alternative manner of furnishing

| Employer | Plan | Files |
| --- | --- | --- |
| ALE | Fully insured | 1094-C and 1095-C, Parts I and II; the carrier files 1095-B for enrollment |
| ALE | Self-insured, including an ICHRA | 1094-C and 1095-C, Parts I, II and III |
| Not an ALE | Self-insured | 1094-B and 1095-B for enrollees |
| Not an ALE | Fully insured — Northwind | Nothing; the carrier files 1095-B |

Who files what.

— [Instructions for Forms 1094-B and 1095-B (2025)](https://www.irs.gov/pub/irs-pdf/i109495b.pdf) (PDF), Forms 1094-B and 1095-B: coverage reporting by insurers and small self-insured employers

## Deadlines, and the 2024 change

- **March 2, 2026** — Furnish to full-time employees (automatically extended from January 31) — or post the website notice (1095-C)
- **March 2, 2026** — File with the IRS on paper (1094-C)
- **March 31, 2026** — File electronically — required at 10 or more information returns of all kinds (1094-C)
- **March 31, 2026** — California: file the same forms with the Franchise Tax Board (FTB)

For calendar year 2025, filed in 2026. The dates move each year with the weekend rule.

The Paperwork Burden Reduction Act, signed December 23, 2024, ended automatic mailing. An employer meets the furnishing requirement by posting a clear, conspicuous and accessible notice on its website that an individual may request a copy, and sending one within 30 days of a request — no later than the later of January 31 or 30 days after the request. The notice must go up by the furnishing due date and stay up through October 15. The returns to the IRS are still filed.

> “added by section 2 of the Paperwork Burden Reduction Act (Pub. L. 118-167, 138 Stat. 2584, Dec. 23, 2024)”

— [Notice 2025-15](https://www.irs.gov/pub/irs-drop/n-25-15.pdf) (PDF), The alternative manner of furnishing Forms 1095-B and 1095-C

> “For California purposes, federal Forms 1094-C and 1095-C must be filed by March 31 of the year following the calendar year to which the return relates.”

— [FTB Pub. 3895C (2025), General Information](https://www.ftb.ca.gov/forms/2025/2025-3895c-publication.pdf) (PDF), California's individual mandate, and filing 1094-C and 1095-C with the FTB

**Wrong:** Stop producing Forms 1095-C because the law no longer requires mailing them

**Right:** Post the website notice, answer requests within 30 days, and still file 1094-C and 1095-C with the IRS

The alternative manner changes how employees receive the form, not whether the IRS gets it.

## Where this lesson's rules come from

- [Instructions for Forms 1094-C and 1095-C (2025)](https://www.irs.gov/pub/irs-pdf/i109495c.pdf) (PDF) — Who files 1094-C and 1095-C, when, and the alternative manner of furnishing (irs)
- [Instructions for Forms 1094-B and 1095-B (2025)](https://www.irs.gov/pub/irs-pdf/i109495b.pdf) (PDF) — Forms 1094-B and 1095-B: coverage reporting by insurers and small self-insured employers (irs)
- [Notice 2025-15](https://www.irs.gov/pub/irs-drop/n-25-15.pdf) (PDF) — The alternative manner of furnishing Forms 1095-B and 1095-C (irs)
- [Form 1095-C (2025)](https://www.irs.gov/pub/irs-pdf/f1095c.pdf) (PDF) — Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (form)
- [Form 1094-C (2025)](https://www.irs.gov/pub/irs-pdf/f1094c.pdf) (PDF) — Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns (form)
- [Form 1095-B (2025)](https://www.irs.gov/pub/irs-pdf/f1095b.pdf) (PDF) — Form 1095-B, Health Coverage (form)
- [FTB Pub. 3895C (2025), General Information](https://www.ftb.ca.gov/forms/2025/2025-3895c-publication.pdf) (PDF) — California's individual mandate, and filing 1094-C and 1095-C with the FTB (state)

## Read further

- https://lopifi.com/md/startups/startup-compliance-calendar
- https://lopifi.com/md/startups/startup-tax-deadlines-by-month

- **Track:** [Health & benefits](https://lopifi.com/md/learn/benefits)
- **Lesson:** Lesson 8 of 10 — 8 min
- **Terms taught:** [Form 1095-C](https://lopifi.com/md/glossary/form-1095-c), [Form 1095-B](https://lopifi.com/md/glossary/form-1095-b), [Applicable large employer](https://lopifi.com/md/glossary/applicable-large-employer), [Minimum essential coverage](https://lopifi.com/md/glossary/minimum-essential-coverage)
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