Use dates for the identified coverage year
For tax year 2026, filed in 2027, plan for March 1, 2027 for permitted paper IRS filing, March 2, 2027 for ordinary recipient furnishing, and March 31, 2027 for electronic IRS filing. These dates apply the recurring rules in the IRS B-series instructions and Notice 2025-15: February 28 moves past Sunday, while the automatic 30-day furnishing extension runs from January 31. The current instructions still cover 2025; recheck the final 2026 edition and any applicable relief before filing.
| Workstream | TY2026 date | Evidence to retain |
|---|---|---|
| Normal furnishing | March 2, 2027 | Statement version and delivery record |
| Permitted paper IRS filing | March 1, 2027 | Final packet and filing evidence |
| Electronic IRS filing | March 31, 2027 | Transmitted version and agency response |
The general e-file requirement applies at 10 or more specified information returns in aggregate. A provider with fewer than 10 Forms 1095-B may still need to e-file because of other return types. Review any applicable waiver separately.
Operate the alternative-furnishing request queue
A provider using the federal alternative manner must satisfy its notice and response conditions. For 2026 coverage, the notice is due March 2, 2027 and must remain accessible through October 15, 2027. It must explain statement availability and include an email address, physical mailing address and telephone contact. See the tax-year-specific instructions and Notice 2025-15.
Requested copies must be furnished by the later of January 31, 2027 or 30 days after the request. Log requests from every listed channel, record the calculated due date and retain fulfillment evidence. Review any state furnishing obligation separately from the federal choice.
Set the coverage-data cutoff before release
Work backward from the selected delivery dates. Assign enrollment a source cutoff, preparation a reconciliation window and the transmitter a reviewed release date. Include time to investigate retroactive changes and retrieve processing outcomes.
Fictional provider Cedar Brook schedules its final source delivery ten working days before its internal release date. Three unresolved household records remain. The manager records their specific source questions and next owners rather than declaring the whole population complete. Any records excluded from a particular export stay on the outstanding reporting inventory.
Recover from a missed date using actual evidence
Identify which workstream was late or remains unproven. A completed IRS upload cannot establish that requested statements were furnished. Preserve actual dates, locate the latest acknowledgment and give unresolved work an accountable owner.
The extension instructions describe a timely Form 8809 request for IRS filing; that process does not extend furnishing. Do not represent an internal revised target as an agency extension or guarantee penalty relief. The recovery and evidence guides below help assemble the facts for the reporting lead's review.
Choose a practical guide
Use the practical guide library below for the next step. Each guide includes a worked example, a diagram and a downloadable worksheet.
Questions from reporting teams
Can our team use March 3 every year?
No. For 2026 statements furnished in 2027, the ordinary federal furnishing deadline is March 2, 2027 under the current automatic 30-day extension rule. Permitted paper IRS filing has a separate March 1, 2027 deadline.
Does a website notice complete furnishing work?
It establishes only part of the alternative process. The provider must satisfy the applicable notice conditions, retain the notice for the required period and fulfill requests on time.
Does IRS filing replace state delivery?
Maintain an independent jurisdiction assessment and delivery record. A federal acknowledgment does not identify what a state agency received or satisfy a distinct state furnishing rule.
What proves our project is complete?
Reconcile the expected population against actual IRS outcomes and applicable furnishing evidence, then identify outstanding corrections or requests. An internal checklist marked sent is insufficient when agency or delivery evidence is still missing.
Set up your provider's filing project
Create a BoomTax account to begin your organization's filing setup. Keep the reporting year, expected return volume and reviewed source records available as you prepare the project.
