The IRS filing deadline for Forms 1094-C and 1095-C, and how extensions work.
Employers file Form 1094-C with the 1095-Cs on paper or electronically. For 2025 reporting the dates were March 2, 2026 on paper and March 31, 2026 electronically, and Form 8809 adds an automatic 30 days.
When the filing is due.
Paper Filing
For 2025 reporting, paper filings were due March 2, 2026, because the usual date fell on a weekend and rolls to the next business day.
Electronic Filing
Electronic filings were due March 31, 2026 for 2025 reporting.
The Weekend Rule
Whenever a due date falls on a weekend or legal holiday, it moves to the next business day.
What can and cannot be extended.
Form 8809
A 30-day automatic extension to file with the IRS is available by filing Form 8809 on or before the due date.
A Second 30 Days
Under certain hardship conditions, an additional 30 days may be requested.
Furnishing Is Separate
The extension to file with the IRS does not extend the date to furnish employees, which the IRS handles separately.
Penalty Tiers Run From the Due Date
The 30-day and August 1 penalty tiers are measured from the required filing date.
Quick answers.
Short answers. This is general information, not legal or tax advice.
Is the IRS Date the Same as the Employee Date?
They were the same day for 2025 reporting, March 2, 2026 for paper, but they are separate requirements with separate penalties.
Do We Have to File Electronically?
Yes, if you file 10 or more information returns of any kind in the year. W-2s and 1099s count toward the ten.
What if We Miss It?
Section 6721 applies to each return filed late: $60, $130 or $340 depending on when the correct return is filed.
Where the rules and figures come from.
Each figure on this page comes from the source below. Amounts are indexed or updated over time, so confirm current figures before relying on them.
Instructions for Forms 1094-C and 1095-C
Due dates, extensions, the posted notice option, e-filing and the $100 safe harbor.
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