On November 29, 2018, the Internal Revenue Service (IRS) released an advance version of Notice 2018-94 which extends the due date of certain 2018 information-reporting requirements. Specifically, this notice extends the due date for furnishing to individuals the 2018 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, from January 31, 2019 to March 4, 2019. The extension is automatic. Employers don't have to request it.
The notice also extends good-faith transition relief from section 6721 and 6722 penalties to the 2018 information reporting requirements under section 6055 and 6056. No deadline extension for filing the 2018 information returns with the IRS was included.
2019 ACA Reporting Deadlines:
- February 28, 2019: Paper IRS Filing Deadline
- March 4, 2019: 1095-C Form to Recipients/Employees
- April 1, 2019: E-Filing with IRS
Selerix will continue to monitor developments over the coming weeks and months, and provide you with updates as they become available.
