ACA Form 1094 and 1095 Filing Deadline Extended

ACA Form 1094 and 1095 Filing Deadline Extended

On December 28, 2015, the IRS issued Notice 2016-4 which provides an extension of the due dates for the ACA employer mandate reporting. Insurers, self-insuring employers, other coverage providers, and applicable large employers now have additional time to provide health coverage information for 2015 to individual taxpayers and the IRS.

  • The due date for furnishing IRS 1095-B or 1095-C to employees has been extended from February 1, 2016 to March 31, 2016.
  • The due date for paper filed IRS Forms 1094-B and 1094-C deadline (if not filing electronically) has been extended from February 29, 2016 to May 31, 2016.
  • The due date for electronically filing 1094-B or 1094-C data to the IRS has been extended from March 31, 2016 to June 30, 2016.

Individual taxpayers will generally not be affected by this extension and should file their tax returns as they normally would.

This extension of deadlines is in response to the IRS’s determination that some employers and insurers still “need additional time to adapt and implement systems and procedures to gather, analyze, and report this information.”

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