The IRS ACA reporting DEADLINES for TY24 [filing in 2025] are as follows:
MARCH 3, 2025:
Deadline to furnish IRS FORMs 1095-B & C to individual eligible employees.
MARCH 31, 2025:
Deadline to e-file FORMs 1095-B & C and employer Form 1094-C plus all other required ACA documentation to the IRS.
» NOTE: NO MORE PAPER FILING. Since TY23 the IRS has required all ALEs [absent very few unusual circumstances] to e-file FORMs 1095-C & all other ACA documentation via the IRS ACA Information Returns System [IRS AIR].
» NOTE: TRANSMISSION CONTROL CODES. Only IRS certified e-filers can file ACA reports to the IRS AIR. Confirm well in advance of filing that you [or your specialist ACA vendor] have the certification of an IRS TRANSMISSION CONTROL CODE [TCC].
The IRS FINES for missing ACA DEADLINES are as follows:
UP TO 30 DAYS LATE:
IRS PENALTY = $60 PER RETURN;
with a maximum penalty of $630,500 per ALE.
OVER 30 DAYS LATE BUT BEFORE AUG 1, 2025:
IRS PENALTY = $130 PER RETURN;
with a maximum penalty of $1,891,500 per ALE.
AFTER AUG 1, 2025:
IRS PENALTY = $310 PER RETURN;
with a maximum penalty of $3,783,000 per ALE.
NOTE: IRS PENALTY FOR NON-FILING = $660 PER RETURN with no limitation on maximum if the IRS determines failure to file is intentional disregard.
Click here for ACA CENTRAL: Employer Guide & Glossary
Click here for a list of all ACA STATE MANDATE DEADLINES
Click here for a comprehensive guide to IRS CODES for FORM 1095-C.
