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ACA information reporting

Form 1095-C: Employer-Provided Coverage Reporting

A current guide to the employee-level ACA statement used by applicable large employers, including 2026 deadlines and electronic-filing rules.

Last reviewed: August 21, 2026United States · FederalPrimary-source reviewed

What Form 1095-C reports

Form 1095-C reports an ALE member’s offer of employer-provided health coverage to an employee. Monthly codes describe the offer, employee contribution, safe-harbor or other relief information, and—when the ALE sponsors self-insured coverage—covered individuals.

Who must receive a form

An ALE member generally prepares Form 1095-C for each employee who was full-time for at least one month of the calendar year. Additional reporting rules apply when an ALE member sponsors a self-insured health plan.

Important distinction: An employer with 50–99 full-time and full-time-equivalent employees is not a “small employer” for this federal ACA reporting purpose. If the employer meets the ALE calculation, the reporting rules generally apply.
March 2, 2026Deadline associated with 2025 statements and paper IRS filing, subject to the specific furnishing rules in the instructions.
March 31, 2026Electronic IRS filing deadline for 2025 calendar-year reporting.

Electronic filing threshold

Electronic filing is generally required when a filer submits 10 or more covered information returns in aggregate. The prior 250-form threshold should no longer be used for current planning.

Operational checklist

  • Confirm ALE status using the prior-year workforce calculation.
  • Identify every employee who must receive a form.
  • Reconcile monthly eligibility, offer, affordability, and enrollment data.
  • Validate indicator codes and lowest-cost employee contribution amounts.
  • Coordinate corrections between employee statements and IRS filings.

Primary sources

This resource is provided for general educational purposes and does not constitute legal, tax, benefits, or other professional advice. Requirements and individual circumstances vary. Confirm current rules with authoritative sources and qualified advisors.

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