IRS Postpones 1095 Form Delivery Deadline

The information reporting deadlines for the 2017 coverage year has been released by the IRS in IRS Notice 2018-06.

For 2018, the health coverage notice delivery deadlines for employers and insurers will be similar to the 2017 deadlines, according to the IRS. Insurers and self-insured employer health plans will have 30 extra days to get Form 1095-B and Form 1095-C coverage notices to the enrollees, former enrollees, and others that need to receive the forms.

Though insurers and employer plans were originally supposed to get the 1095 notices for 2017 coverage to enrollees and former enrollees by Jan. 31, 2018, the deadline is now extended to March 2, 2018. For organizations that file their returns on paper, the deadline for filing the Form 1094-C transmittal (and copies of related Forms 1095-C) with the IRS is by Feb. 28, 2018. The electronic filing deadline is April 2, 2018.

March 2, 2018: Deadline to submit a written statement (Form 1095-C) to full-time employees.

February 28, 2018: Deadline to file the Form 1094-C transmittal (and copies of related Forms 1095-C) with the IRS, if you are filing on paper.

April 2, 2018: Deadline for filing the Form 1094-C transmittal (and copies of related Forms 1095-C) with the IRS, if you are filing electronically. Electronic filing is mandatory if you are required to file 250 or more Forms 1095-C for the 2017 calendar year; otherwise, electronic filing is encouraged, but not required. Note that in 2018, the normal deadline of March 31 falls on a Saturday, so the deadline moves to the next business day.

 

RESOURCES

IRS postpones 1095 delivery deadline

What Are the Deadlines for Forms 1094-C and 1095-C in 2018?

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