The ACA Reporting Deadline Has Been Extended Again This Year by the IRS

For the 3^rd year in a row, the IRS has extended the deadline for health plan sponsors to provide Forms 1095-B and 1095-C to individuals by 30 days.  This extension would move the deadline to a Saturday, so this year’s reprieve will allow employers, health insurers, and other plan sponsors to distribute the forms on or before March 4, 2019, rather than January 31.

This guidance will not extend the deadlines for submitting the forms, along with Forms 1094-C and 1094-B, to the IRS.  These deadlines remain the same at February 28^th, 2019 for paper and March 31, 2019, for electronic filing.

The IRS has extended the good-faith relief, as in the past, to those who submit incomplete or incorrect information in their 2018 Forms 1094 and 1095.

The forms and instructions for reporting on the 2018 year include:

• Form 1094-B
• Form 1095-B
• Form 1094-C
• Form 1095-C
• Instructions for Forms 1094-B and 1095-B
• Instructions for Forms 1094-C and 1095-C