The first quarter of the year is packed with compliance deadlines that can feel overwhelming for employers. Brokers who stay ahead of these dates can help clients avoid penalties and strengthen their role as trusted advisors. This first installment of a four-part series breaks down four important deadlines in Q1 2026 to keep in mind, along with ways brokers can support clients and tools that can streamline the process.
January 31, 2026 –Distribution of Forms W‑2 and 1099
By the end of January, employers must provide W‑2 forms to employees and 1099 forms to contractors. Missing this deadline can lead to IRS penalties and frustration for workers who need these documents to file their taxes.
Brokers can remind clients to verify employee and contractor information early in the month and encourage electronic distribution to streamline the process. Zywave’s Client Cloud offers HR and compliance resources, including templates and checklists, that help employers stay organized and accurate. With 24/7 access to exclusive compliance information, Client Cloud ensures you can get more done in less time.
February 28, 2026 – Paper Filing of ACA Forms 1094‑C and 1095‑C
Applicable Large Employers are required to file ACA information returns with the IRS, and those choosing paper filing must submit by February 28. Preparing these reports takes time, so brokers should advise clients to begin early in February, ensuring they are correctly tracking full‑time equivalent employees and coverage offerings. Zywave’s compliance solutions provide attorney‑backed guidance and reporting support, giving brokers the tools they need to help clients meet ACA obligations confidently.
March 2, 2026 – Distribution of ACA Form 1095‑C to Employees
Employers must provide employees with Form 1095‑C, which outlines the health coverage offered during the year. Employees use this form when filing their personal tax returns, so timely distribution is important.
Brokers can encourage clients to finalize ACA reporting data in February and provide clear communication to employees about the purpose of the form. With Client Cloud, brokers can discover resources that are tailored to the unique needs of every client, including automated alerts, so important dates are not left to chance.
March 31, 2026 – Electronic Filing of ACA Forms 1094‑C and 1095‑C
For employers filing electronically, the ACA deadline extends to March 31. Since most employers are required to file electronically if submitting 10 or more forms, this date applies broadly.
Brokers can remind clients to confirm their electronic filing systems are ready and tested well before the deadline, and to have processes in place for correcting errors quickly.
Stay Proactive with Quarterly Compliance Planning
The first quarter brings a series of compliance milestones that can be daunting for employers. Brokers who proactively guide clients through these deadlines not only help them avoid costly penalties but also demonstrate their value as strategic partners. Leveraging smart, scalable compliance solutions ensures brokers have the resources to support clients every step of the way, from year‑end reporting to ACA filings.
Compliance is a year‑round responsibility. Stay tuned for our next installment, where we’ll highlight the key dates and action items to watch in Q2. In the meantime, learn more about Client Cloud and check out the our resource library for more information and resources to help you tackle the most complex compliance challenges. Looking for even more insight? Download your free Q1 2026 Compliance Calendar.
