ACA Information Reporting Due Dates Extended by IRS

The IRS extended the deadlines for employers subject to the Affordable Care Act’s 2015 information reporting requirements in order to provide employers extra time to give forms to employees and to file them with the government.The IRS extended these reporting deadlines on December 28, 2015.
 
Previous IRS Due Date New IRS Due Date
Forms 1095-B and 1095-C were due to employees by Feb. 1, 2016 March 31, 2016
If filing on paper - Forms 1094-B, 1095-B, 1094-C and 1095-C were required to be filed with the IRS by Feb. 29, 2016 May 31, 2016
If filing electronically - Forms 1094-B, 1095-B, 1094-C and 1095-C were required to be filed with the IRS  by March 31, 2016 June 30, 2016
 
 
For furnishing employees with the 2015 Form 1095-B (Health Coverage) and Form 1095-C (Employer-Provided Health Insurance Offer and Coverage), the deadline has been extended from Feb. 1, 2016, to March 31, 2016.
 
For filing with the IRS the 2015 Form 1094-B (Transmittal of Health Coverage Information Returns), Form 1095-B, Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns) and Form 1095-C, the deadline has been extended from Feb. 29, 2016, to May 31, 2016 if not filing electronically, and from March 31, 2016, to June 30, 2016 if filing electronically. Any employer filing 250 or more information returns during the calendar year must file the returns electronically. For employers with fewer than 250 returns, electronic filing is voluntary.
 
Click here for more information on Notice 2016-4
 
Back to News