Deadline Extended to Provide Forms 1095-B and 1095-C
February 14, 2018
The IRS has issued Notice 2018-06, extending the deadline for employers to furnish Forms 1095-B and 1095-C to individuals for the 2017 tax year. The deadline has been extended by 30 days, making the 2017 forms due on March 2, 2018 (originally due January 31, 2018). This extension is automatic.
Even though the IRS has extended the deadline for Forms 1095-B and 1095-C, the IRS did not extend the due date for filing Forms 1094-B and 1094-C. These forms are still due on February 28, 2018 for paper filings and March 31, 2018 for electronic filings.
IRS Notice 2018-06 also extends the good-faith transition relief to the 2017 information-reporting requirements. Find additional details using the links below.
Learn more: https://www.irs.gov/pub/irs-drop/n-18-06.pdf
Form 1095-B (Health Coverage)
https://www.irs.gov/pub/irs-pdf/i109495b.pdf
Form 1095-C (Employer Provided Health Insurance Offer and Coverage)
https://www.irs.gov/pub/irs-pdf/i109495c.pdf
Q&A on Information Reporting by Health Coverage Providers (Section 6055)
Q&A on Reporting Offers of Health Insurance Coverage by Employers (Section 6056)