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Business and Policy Areas
Business and Policy Areas
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ACA Reporting Deadlines Extended

January 8, 2016

The Internal Revenue Service (IRS) recently published Notice 2016-4, which postpones the due dates for the 2015 information reporting requirements implemented as part of the Affordable Care Act for large employers:

  • The due date for furnishing the 2015 Form 1095-B, Health Coverage, and the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is extended from February 1 to March 31, 2016.
  • The due date for filing the 2015 Form 1094-B, Transmittal of Health Coverage Information Returns, and the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is extended from February 29 to May 31, 2016, if not filing electronically, and from March 31 to June 30, 2016, if filing electronically.

In the notice, the IRS states it is prepared to accept these forms now but decided to extend the filing deadlines based on input from employers, insurers, and other stakeholders seeking additional time to adapt and test newly implemented data collection and reporting processes.

Contact

Mary Bachinger
Director, Tax Policy
202.861.2581
E-mail