Reminder: Initial ACA Tax Reporting Deadlines Coming Soon

The first of two deadlines for Affordable Care Act tax reporting will occur on March 2, 2026:

• Provide Form 1095-B or Form 1095-C returns to employees and other responsible individuals as applicable.*
• File paper returns (Form 1095-B or Form 1095-C) and transmittal forms (Form 1094-B or Form 1094-C) with the Internal Revenue Service (IRS).

The second deadline for ACA tax filing is March 31, 2026, to file electronic returns (Form 1095-B or Form 1095-C) and transmittal forms (Form 1094-B or Form 1094-C) with the IRS. Remember, electronic filing is required if an employer is filing 10 or more returns in total. This includes Forms W-2 and 1099 and Forms 1094-C and 1095-C. Information on how to file electronically is available on irs.gov.

Note: The final data reports from NRECA to help with your ACA tax reporting were released on January 12, 2026. If you haven’t done so already, check the Message Center.

Automatic 30-Day Extension
If needed, employers can request an automatic 30-day extension to file tax returns by filing Form 8809 with the IRS. The penalty for not filing by the deadline is $340 per form (employer and employee forms).

If you have questions, speak with your NRECA field representative or contact the Member Contact Center at 866.673.2299 or contactcenter@nreca.coop.

*Under the Paperwork Burden Reduction Act, which was signed into law in 2024, plan sponsors and employers are no longer required to provide Forms 1095-B and 1095-C directly to full-time employees and covered individuals, though you may continue to do so. Instead, you can use an alternative distribution method, such as posting the forms on your website and notifying participants of their availability and of the right to request hard copies.