Easily file your 1094s and 1095s online

What are Forms 1094 and 1095 and when are they required?

Forms 1094 and 1095 report health coverage information under the Affordable Care Act (ACA). These forms help the IRS verify whether individuals had minimum essential coverage and whether employers met their health coverage obligations.

Businesses, insurers, and government programs must file Forms 1094 and 1095 for each individual or employee they provided health insurance coverage for during the tax year. Filing requirements vary based on the organization’s size and role. Organizations include:

Insurance providers
Government health programs (e.g., Medicaid, CHIP)
Small employers with self-insured plans (use 1094-B and 1095-B)
Applicable large employers (ALEs) with 50+ full-time employees (use 1094-C and 1095-C)

Start filing your 1094 and 1095 forms

Can I file Forms 1094 and 1095 online?

Yes. You can e-file Forms 1094 and 1095 through the IRS website or by mail. You may also use Avalara 1099 & W-9 to streamline the e-filing process and help prevent costly errors.

E-file your 1094s and 1095s now

What are the IRS deadlines for filing Forms 1094 and 1095?

Form 1094 does not need to be sent to recipients.
Send 1095-B and 1095-C copies to recipients by March 3.
E-file both Forms 1094 and 1095 with the IRS by March 31.

When these dates fall on a weekend or holiday, the deadline shifts to the next business day.

E-file your 1094s and 1095s with the IRS

Do I need to file Forms 1094 and 1095 with state tax agencies?

It depends. Some states require employers and insurers to file Form 1095-B or 1095-C directly with the state, particularly in states that have individual mandates requiring residents to maintain health coverage. These state-level reporting requirements exist regardless of whether federal forms were filed with the IRS.

Note: The Combined Federal/State Filing (CF/SF) Program applies to Form 1099-series filings, not ACA forms (1094/1095). ACA forms are not covered by CF/SF and must be filed separately if required by a state.

E-file your 1094 and 1095 forms with states

With Avalara 1099 & W-9, e-file, e-deliver, and e-correct the most common IRS form types

1042	1099-A	1099-LTC	3921
1042-S	1099-B	1099-MISC	3922
1094/1095	1099-C	1099-NEC	5498
1097-BTC	1099-CAP	1099-OID	5498-ESA
1098	1099-DIV	1099-PATR	5498-SA
1098-C	1099-G	1099-Q	T4A
1098-E	1099-INT	1099-R	W-2/2C
1098-Q	1099-K	1099-S	W-2G
1098-T	1099-LS	1099-SA

With Avalara 1099 & W-9, collect W-series IRS forms from your vendors.

W-4	W-8BEN	W-8BEN-E	W-8IMY
W-9

Avalara 1099 & W-9 offers forms for you to print, sign, and mail to the IRS

940/941

943

944

945

Live Q&A with 1099 experts

Got questions about the 1099-NEC, 1099-MISC, or 1042-S? Tune into our twice-weekly January webinar and get the answers you need — straight from 1099 and accounts payable professionals.