Publications

Affordable Care Act Deadline Extension for 2015 Information Reporting

December 29, 2015

On Monday, December 28, 2015, the IRS released Notice 2016-4, which extends the due dates for the 2015 ACA information reporting requirements relating to health insurance coverage under Sections 6055 and 6056 of Internal Revenue Code.

Code 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 on Forms 1095-B and 1095-C. Code Section 6056 requires applicable large employers (generally those with 50 or more full-time employees, including full-time equivalents, in the previous year) to file and furnish annual information returns and statements relating to the health insurance that the employer offers (or does not offer) to its full-time employees on Forms 1094-B and 1094-C.

Notice 2016-4 extends the due dates for these reporting requirements. The due date to furnish 2015 Forms 1095-B and 1095-C to individuals has been extended from February 1, 2016 to March 31, 2016. The due date to file 2015 Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS has been extended from February 29, 2016 to May 31, 2016 (if not filing electronically) or from March 31, 2016 to June 30, 2016 (if filing electronically).

To read the full notice, click under "Resources" below.

Resources

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