The short answer
- A district that is an applicable large employer can skip mailing and post a website notice by March 2, 2027.2,1
- The notice needs an email address, a mailing address and a phone number, and stays up through October 15, 2027.1,3
- Anyone who asks gets a copy within 30 days.3
- The IRS filing doesn't change: e-file Forms 1094-C and 1095-C by March 31, 2027.1
What are the three ways to get Form 1095-C to staff?
An applicable large employer (generally an average of at least 50 full-time employees, counting full-time equivalents, in the previous calendar year) has to furnish each full-time employee a copy of what it reports.1 Since the Paperwork Burden Reduction Act of December 2024, posting a clear notice and sending copies on request counts as furnishing on time.2
Mail every form
Every full-time employee gets a paper copy by March 2, 2027, sent to the last known address or handed out.1
Email with consent
Only for staff who agreed to get Form 1095-C electronically. Everyone else still needs paper or the notice.1
Which staff count as full-time is its own question. Our guide to ACA hours for paras, substitutes and coaches covers it.
What does the website notice have to include?
The rules come from the Treasury regulation the IRS points to.2,3 The regulation's own example is a "Tax Information" link on the main page that leads to a page headed "IMPORTANT HEALTH COVERAGE TAX DOCUMENTS."3 Here's what that can look like:
IMPORTANT HEALTH COVERAGE TAX DOCUMENTS
Example Community School District is not automatically mailing 2026 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. If you were a full-time employee in any month of 2026, or enrolled in the district's self-insured health plan, you can ask for a copy.
We send each copy within 30 days of your request. You do not need this form to file your tax return.
Illustration of a made-up district site.
A district with a self-insured plan also reports coverage for enrolled employees who were not full-time. Its notice should cover those employees too. If the district's plan is fully insured, omit the self-insured wording in the illustration.1,3
It has to be in plain, non-technical words, in type large enough that a visitor can tell it's about tax statements for health coverage, and it has to stay in the same spot through October 15, 2027.1,3
What are the 2027 deadlines for the 2026 forms?
- NowChoose your routeBefore your payroll or ACA vendor prints anything.
- NowName who answers requestsEmail and phone covered through October 15, 2027, summer included.
- Mar 2, 2027Mail the forms or post the noticeSame deadline either way.
- Mar 31, 2027E-file 1094-C and 1095-CThe IRS filing does not change.
- Oct 15, 2027Last required day onlineKeep the notice up through this date. Answer outstanding requests even after it comes down.
Dates from the IRS draft instructions for 2026, dated September 4, 2026. The final version wasn't posted when we checked on November 4, 2026, so confirm against it.1 The 2025 instructions set the same rules a year earlier.5
What does it cost to miss the deadline?
Correcting within 30 days can reduce the penalty to $60 per statement; correcting later but by August 1 can reduce it to $130. Intentional disregard costs more, and reasonable-cause relief may apply.6 A separate penalty covers failures in the IRS filing.1 The example is hypothetical.
Form 1095-C notice: common questions
Do school districts still have to mail Form 1095-C?
No. For the 2026 forms, a district that is an applicable large employer can post a website notice by March 2, 2027 instead of mailing, then send a copy within 30 days to anyone who asks.2,1
What does the Form 1095-C website notice have to say?
That people may request a copy of their statement, plus an email address, a physical address where a request can be sent and a phone number. It must be clear, easy to find, and in plain, non-technical words.3
How long does the notice have to stay posted?
Through October 15, 2027, in the same place on the district website.1
How fast do we have to send a copy when someone asks?
Within 30 days of the request. For the 2026 forms, a requested copy is due by the later of February 1, 2027 or 30 days after the request. It can be emailed if the person agrees.1,3
Do we still file Forms 1094-C and 1095-C with the IRS?
Yes. The notice replaces the mailing, not the filing. A district with 10 or more information returns must e-file, and for 2026 that is due March 31, 2027.1
What is the penalty for not furnishing Form 1095-C?
For statements due in 2027, the standard penalty is $340 per statement still not furnished after August 1. Earlier correction can reduce it to $60 or $130. Intentional disregard costs more, and reasonable-cause relief may apply.6
Do employees need Form 1095-C to file their taxes?
No. The IRS says people do not need to wait for it to file a return. It matters most to someone who had Marketplace coverage, because it helps determine premium tax credit eligibility.4
Sources
Each figure and rule above was checked against the source listed, most recently on November 4, 2026.
- IRS, Instructions for Forms 1094-C and 1095-C (2026), early release draft dated September 4, 2026.
- IRS, Notice 2025-15, Guidance Related to Health Coverage Reporting Required by Sections 6055 and 6056.
- Code of Federal Regulations, 26 CFR 1.6055-1, Information reporting for minimum essential coverage, paragraph (g)(4) (Cornell Legal Information Institute copy).
- IRS, Questions and Answers about Health Care Information Forms for Individuals (Forms 1095-A, 1095-B, and 1095-C).
- IRS, Instructions for Forms 1094-C and 1095-C (2025).
- IRS, Information return penalties: returns and statements due in 2027.
This article is general information for school employers. It is not tax or legal advice, and it does not replace your plan documents or your district's counsel. Limits and rules change; confirm the current figure before you rely on it.