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Business and Policy Areas
Business and Policy Areas
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IRS Extends Due Dates for ACA-Related Information Reporting

November 29, 2016

The due dates for insurers and large employers to furnish Forms 1095-B, Health Coverage and 1095-C, Employer-Provided Health Insurance Offer and Coverage, have been extended from January 31, 2017, to March 2, 2017, according to Internal Revenue Service Notice 2016-70.

Under the Affordable Care Act, every entity that provides minimum essential coverage to an individual during a calendar year must file an information return reporting the coverage, using Form 1095-B.  Health insurance carriers and issuers must file Form 1095-B for most health coverage, including individual market coverage and insured coverage sponsored by employers. Small employers that are not subject to the employer shared responsibility provisions sponsoring self-insured group health plans will also use Forms 1095-B to report information about covered individuals.

Large employers, including public and private colleges and universities, that sponsor self-insured group health plans will generally report information about the coverage in Part III of Form 1095-C instead of Form 1095-B.  However, employers that offer employer-sponsored self-insured coverage to non-employees may use Form 1095-B to report coverage for those non-employees and dependents who enroll in that coverage.

Contact

Mary Bachinger
Director, Tax Policy
202.861.2581
E-mail