ACA, 1099 & W-2 Filing Deadlines (Tax Year 2025)
Key IRS filing deadlines for Tax Year 2025 (filed in 2026).
Form W-2 & 1099-NEC
| Action | Deadline |
|---|---|
| Furnish recipient copies | February 2, 2026 |
| E-file with IRS (SSA for W-2) | February 2, 2026 |
Other 1099 Forms (1099-MISC, 1099-INT, 1099-DIV, etc.)
| Action | Deadline |
|---|---|
| Furnish recipient copies | February 2, 2026 |
| E-file with IRS | March 31, 2026 |
ACA Forms (1095-B & 1095-C)
| Action | Deadline |
|---|---|
| Furnish employee/individual copies | March 2, 2026 |
| E-file with IRS | March 31, 2026 |
Extensions (Form 8809)
If you need more time, you can file Form 8809 for a 30-day automatic extension. Extensions apply to the IRS filing deadline only. The recipient copy deadline is generally not extended.
State Filing Deadlines
Several states have their own ACA filing requirements with separate deadlines:
- California, New Jersey, Rhode Island, DC, Vermont: See ACA State Filing Requirements
- BoomTax supports state e-filing for CA, DC, NJ, and RI
Late Filing Penalties
Penalties increase the later you file. For TY2025, penalties range from $60 to $330 per form depending on how late. See 2026 IRS Penalties Guide for full details.
This article covers Tax Year 2025. Sources: TY2025 Filing Deadlines, 1099 Deadlines, ACA Deadlines, W-2 Deadlines (blog.boomtax.com).