Failure to file ACA 1095 Forms 2025
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
Failure to furnish ACA 1095 Forms 2025
$310 per form
up to$1,261,000 per year (smaller businesses)
$3,783,000 per year
Intentionally not filing for 2025
$630 per form
no maximum penalty