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ACA reporting deadline extended

You have until March 4 to provide 1095-B and 1095-C forms

Posted December 4, 2018

On November 29, the IRS issued a notice indicating that insurers, self-insuring employers, and certain other providers of minimum essential coverage under section 6055, and for applicable large employers under section 6056 of the Affordable Care Act (ACA) have until March 4, 2019 to furnish the 2018 Form 1095-B Health Coverage, and the 2017 Form 1095-C Employer-Provided Health Insurance Offer and Coverage to individuals. The previous due date was January 31, 2019.

The extension might look familiar, as the IRS provided such an extension for furnishing the 2016 and 2017 forms.

The IRS notice also indicated that those required to report won’t be subject to reporting penalties for incorrect or incomplete information, as long as they can show that they have made good faith efforts to comply with the 2018 Form 1094 and 1095 reporting requirements. This includes missing and incorrect taxpayer identification numbers and dates of birth, etc. If, however, an entity has not made any good faith effort to report or failed to file the information by the extended due date, penalties should be expected.

Section 6055 requires health insurance issuers, self-insuring employers, government agencies, and other providers of minimum essential coverage to file and furnish annual information returns and statements regarding coverage provided. Section 6056 requires applicable large employers (generally those with 50 or more full-time employees, including full-time equivalent employees, in the previous year) to file and furnish annual information returns and statements relating to the health insurance, if any, that the employer offers to its full-time employees.

This extension does not apply to the deadline to file 2018 Forms 1094-B, 1095-B, 1094-C and 1095-C with the IRS. Those due dates currently remain February 28, 2019 (April 1, 2019, if filing electronically).

The notice also indicates that “[b]ecause the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018, Treasury and the Service are studying whether and how the reporting requirements under section 6055 should change, if at all, for future years.” Stay tuned!

This article was written by Darlene M. Clabault, SHRM-CP, PHR, CLMS, of J. J. Keller & Associates, Inc.

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