Health coverage statements to employees

Give each full time employee a Form 1095-C for the previous year, or post a notice that the form is available on request where the law allows.

When: By March 2 each year.
Agency: IRS
Form: Form 1095-C
Applies to: Every company in the United States, with 50 or more employees.
If missed: $60 to $340 per form
Source: www.irs.gov, read October 22, 2026

Jay explains

An employer with 50 or more full time equivalent employees is an applicable large employer under the Affordable Care Act. It reports the health coverage it offered on Form 1095-C: a copy to each full time employee by March 2, and the set to the IRS with Form 1094-C by March 31 when filed electronically. The employer mandate penalty applies when coverage is not offered to 95% of full time staff.

Next dates

For a calendar year company. Weekend and holiday dates are moved to the next business day, as the IRS does.

March 2, 2027
March 2, 2028

Also in the federal calendar

Federal corporate income tax return Federal S corporation return Federal partnership return Business income on the owner's personal return Nonresident owner's US return, if one is owed Annual electronic notice for small exempt organizations Short annual return of an exempt organization Annual return of an exempt organization Annual return of a private foundation Exempt organization business income tax return Written acknowledgments to donors Corporate estimated tax payment

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State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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