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IRS Extends Due Date for 2018 ACA Reporting to Individuals

Marshall & Sterling E-Alerts - Keeping You in the Know

On Nov. 29, 2018, the Internal Revenue Service (IRS) published Notice 2018-94 extending for a fourth time the deadline for furnishing ACA reporting forms to enrollees and employees. The extended deadlines are as follows:

2018 Forms Sent to Individuals  Original Deadline  Extended Deadline 
Form 1095-B (Insurer reporting)
Form 1095-C (Employer reporting)
1/31/2019 3/4/2019

No request or other documentation is required to take advantage of the extended deadline, which is largely identical to the extension the IRS provided for furnishing the 2016 and 2017 Forms. Despite the extension, the IRS encourages employers and insurers to provide 2018 statements to individuals as soon as they are able.

It is important to note that the IRS has not extended the due date for filing 2018 Forms 1094-B, 1095-B, 1094-C, or 1095-C with the IRS. The deadline remains February 28, 2019, for those with 250 or fewer forms filing by paper, or April 1, 2019, if filing electronically.

IRS Notice 2018-94 also extends transition relief from penalties related to 2018 ACA reporting if good faith efforts are made to comply with the requirements.

As always, please do not hesitate to reach out with any questions, comments or concerns.

 

Disclaimer: The information contained in this message is for general informational purposes only and does not constitute legal advice.