IRS extends deadlines for provided forms 1095-B and 1095-C to recipients for tax year 2017

Calendar_no_date-1024x768IRS Notice 2017-209, released Dec. 22, 2017, provides an automatic 30-day extension for health plans and Large Group Employers to provide recipients with Form 1095-B (Minimum Essential Coverage Reporting) and Form 1095-C (Employer Shared Responsibility Reporting) for tax year 2017.  The due dates for filing with the IRS are not extended

You may remember that last year, the IRS provided a similar extension for sending statements to recipients. IRS due dates for providing forms to recipients and filing are as follows:

ACA Provision Form Number & Description Due Date
Section 6055: Minimum Essential Coverage
  • Form 1095-B: Statement of Health Care
  • Sent by health plans to subscribers
 By March 2, 2018
  • Form 1094-B: transmittal
  • Sent by health plans to the IRS
 Electronic filing:  by
 April 2, 2018
Section 6056: Employer Shared Responsibility
  • Form 1095-C: Statement of Employer Provided Health Insurance Offer and Coverage
  • Sent by applicable Large Group Employers to all full-time employees
 By March 2, 2018
  • Form 1094-C: transmittal
  • Sent by applicable Large Group Employer to the IRS
 Paper filing: by  Feb. 28, 2018
 Electronic filing:
 by
 April 2, 2018

 
Please note that the IRS will not allow any further automatic or permissive extensions for Minimum Essential Coverage or Employer Shared Responsibility reporting, and individual taxpayers may file for 2017 prior to receiving Form 1095-B or 1095-C, and will not need to refile once they receive the statement.

You can find more information on the IRS website.

For additional information about Minimum Essential Coverage and Employer Shared Responsibility, you may refer to these articles on our Health Care Reform Guide on our website:

Employer Shared Responsibility

Minimum Essential Coverage

 

 

 

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Gabriel Padilla