The employee deadline for Form 1095-C, and what a late one costs.
Employees’ Forms 1095-C are due by January 31. For 2025 reporting the IRS extended that date automatically to March 2, 2026 and says it will grant no additional extensions. Employers can also post a notice instead of mailing every form.
What the furnishing deadline requires.
The Standard Deadline
Forms 1095-C go to employees by January 31 each year. When a date falls on a weekend or holiday, it moves to the next business day.
The 2025 Reporting Year
The IRS extended the furnishing date automatically from January 31, 2026 to March 2, 2026, and states that no additional extensions will be granted.
Who Receives a Form
Every full-time employee for any month of the year, and any other employee who was enrolled in a self-insured plan.
An alternative to mailing every form.
Post a Notice
An employer may post a notice on its website telling individuals they can request a copy of their statement, instead of automatically mailing Form 1095-C.
Post by March 2
For 2025 reporting the notice had to be posted by March 2, 2026.
Keep It Up Through October 15
The notice must stay posted through October 15, 2026 for the 2025 reporting year.
Furnish Within 30 Days
Requests must be fulfilled within 30 days. A statement is timely if furnished by the later of January 31 or 30 days after the request.
Quick answers.
Short answers. This is general information, not legal or tax advice.
Does the Notice Replace Filing With the IRS?
No. The notice changes how forms reach employees. Forms 1094-C and 1095-C are still filed with the IRS on their own deadline.
What Happens if We Miss the Date?
Section 6722 applies to each statement not furnished correctly and on time: $60, $130 or $340 depending on when it is corrected, with higher annual caps for employers with more than $5 million in gross receipts.
Can We Get More Time?
For the 2025 reporting year the IRS said no additional extensions will be granted beyond the automatic extension to March 2, 2026.
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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