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December 3, 2018

The IRS recently issued a notice extending certain due dates for 2018 ACA information reporting to individuals under Sections 6055 and 6056 of the Internal Revenue Code. Notably, the notice does not extend deadlines for employers and other health coverage providers to file with the IRS.

A copy of the notice can be viewed here.

Under the notice, the following dates apply:

  • For providing Form 1095-B and Form 1095-C to employees and/or insureds, the due date is extended from January 31, 2019 to March 4, 2019.
  • For filing Forms 1094-B and 1095-B and/or 1094-C and 1095-C with the IRS, the due date remains February 28, 2019 (if not filed electronically) or April 1, 2019 (if filed electronically). The notice does not impact current regulations’ allowance for an automatic extension for employers/coverage providers that file Form 8809 before the due date, or current regulations on granting additional extensions of time.
  • Transition relief from Section 6721 and 6722 penalties for reporting entities that show a good faith effort to comply with information reporting requirements under Sections 6055 and 6056 is extended to cover 2018 reporting (as with previous relief, it applies to incorrect or incomplete information, not for failures to meet filing deadlines).

The notice also announces that, with the individual mandate’s repeal on January 1, 2019, the Department of Treasury and the IRS are studying whether and how the reporting requirements under section 6055 should change for future years.