Important IRS AIR Outage – Action Required for 1095 Filers
As the IRS prepares for the upcoming Affordable Care Act (ACA) filing season, employers, CPAs, and service providers need to be aware of a critical system shutdown that may affect their ability to file forms on time. The IRS has announced a scheduled outage for the AIR (Affordable Care Act Information Returns) system beginning December 7, 2025.
This outage impacts all electronic filing for Forms 1094-B/C and 1095-B/C, including prior-year returns. If you still need to submit ACA forms for 2024 or earlier, it is essential to file before December 7 to avoid delays or rejections.
IRS AIR Shutdown Schedule
System Unavailable:
December 7, 2025 (12:00 a.m. ET) – January 9, 2026 (9:00 a.m. ET)
During this period:
- No ACA submissions of any tax year (2015–2025) will be accepted
- Prior-year filings (including 2024) must be completed before the shutdown
- AIR reopens January 9, 2026 with support for the 2025 tax year
This annual maintenance window is part of the IRS’s system update cycle, but the early December closure makes it especially important for filers to plan ahead.
Who Must Take Action?
This outage affects:
- Employers filing 1095-B/C forms
- Applicable Large Employers (ALEs) with 50+ full-time employees
- Third-party administrators and service bureaus
- Anyone transmitting ACA returns electronically using a TCC
If you have unfinished filings for 2024 or older, the shutdown may significantly disrupt your filing timeline unless you submit before December 7.
For Filers WITH a TCC (Transmitter Control Code)
If you transmit ACA returns using your own TCC:
- Submit any remaining ACA forms before December 7, 2025
- Transmissions attempted during the outage will be rejected automatically
- AIR will not accept any submissions again until January 9, 2026
To avoid filing delays, we encourage TCC users to begin preparing their returns immediately.
👉 Download ez1095:
Download ez1095
For Filers WITHOUT a TCC – Recommended Option
If you do not have a TCC or prefer a simpler filing method, Halfpricesoft offers an IRS-approved Direct E-File Service that does not require obtaining a TCC.
With Direct E-File:
- Upload your ACA forms securely to us
- We transmit them on your behalf when AIR reopens on January 9
- No IRS credentials or TCC registration required
- Perfect for smaller businesses or CPA firms managing multiple clients
👉 Learn About Direct E-File:
Learn About Direct E-File
Key ACA Filing Deadlines for the 2025 Tax Year
Even with the shutdown, normal IRS deadlines still apply:
| Filing Type | Deadline |
|---|---|
| Recipient Copies (General) | February 2, 2026 |
| Recipient Copies (If Box 8 or 10 is completed) | February 15, 2026 |
| IRS Paper Filing | March 2, 2026 |
| IRS Electronic Filing | March 31, 2026 |
Electronic filing is mandatory for businesses submitting 10 or more ACA forms.
Simplify ACA Filing with ez1095
Halfpricesoft’s ez1095 software makes preparing, printing, and filing ACA forms fast and affordable:
- Prepare Forms 1094-B/C and 1095-B/C for all years
- Print forms on plain paper
- Generate PDFs for employees
- Submit through your own TCC or our Direct E-File service
- Updated annually to meet IRS requirements
- Supports corrections and re-filings
Try ez1095 free for 30 days:
Don't Wait—File Before the Shutdown
The December 7 AIR outage is one of the earliest and longest maintenance periods in the ACA filing cycle, making it crucial to file early—especially if you still need to complete 2024 or prior-year submissions.
Halfpricesoft is here to support you with software, tools, and direct e-filing options to keep you compliant throughout the 2026 ACA filing season.