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

Firm Highlights
Client Alert

COVID-19 Rescue Plan Act Expands Paid Leave Availability but Does Not Revive Employer Mandates

More
Client Alert

City of St. Louis 2021 Primary Municipal Election: Meet the Candidates

More
Client Alert

Virginia Passes Sweeping Data Privacy Legislation Similar to CCPA and GDPR

More
Client Alert

Temporary COBRA Changes Under the American Rescue Plan Act

More
News

Brian P. Pezza Gives Advice on Vaccination Acceptance in the Workforce in Society for Human Resource Management Article

More
Diversity & Inclusion

Lewis Rice Member Ronald A. Norwood Serves on Missouri Bar’s Special Committee on Lawyers of Color to Establish Diversity, Inclusion Programs

More
News

Kansas City Office of Lewis Rice Names New Member

More
Client Alert

Public Access to Electronic Court Records in Missouri

More
Client Alert

Model COBRA Notices Under the American Rescue Plan Act

More
News

Meghan S. Largent and Lindsay S. C. Brinton Negotiate $700,000 Award to Cobb County, Georgia Landowners in Rails-to-Trails Case

More
Diversity & Inclusion

Fatima G. Khan Elected President of South Asian Bar Association of Metropolitan St. Louis

More
Client Alert

Supreme Court Decision Provides Good News for Creditors

More
News

Jeremy P. Brummond’s Article on Waivers of Consequential Damages is Published in Construction Executive

More
Client Alert

New York State Regulator Discourages Ransomware Payments and Publishes New Cyber Insurance Risk Framework

More
Client Alert

Have You Done Your Annual CCPA Housekeeping?

More
Client Alert

Federal Appellate Court Determines a Website Is Not a “Place of Public Accommodation” Under the ADA

More
Diversity & Inclusion

Two Lewis Rice Members Selected for Leadership Council on Legal Diversity Programs

More
News

Paul R. Himmelstein Joins Lewis Rice Kansas City Office

More
News

Lindsay S. C. Brinton and Meghan S. Largent Negotiate $1.4 Million Settlement for Landowners along Legacy Trail

More
News

Jerina D. Phillips Offers COVID-19 Vaccination Advice for Employers in St. Louis Magazine Article

More