ACA Reporting Dates Extended

Written by benefitexpress | December 28, 2015

On December 28th, 2015 the Internal Revenue Service (IRS) released Notice 2016-4. This Notice extends the due dates for the 2015 information reporting requirements both furnishing to individuals and filing with the IRS for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section 6055 of the Internal Revenue Code, and the information reporting requirements for applicable large employers under section 6056 of the Code.

Specifically, this notice extends the due date:

  1. For furnishing to individuals the 2015 Form 1095-B (Health Coverage), and the 2015 Form 1095-C (Employer-Provided Health Insurance Offer and Coverage), from February 1, 2016 to March 31, 2016.
  2. For filing with the Service the 2015 Form 1094-B (Transmittal of Health Coverage Information Returns), the 2015 Form 1095-B (Health Coverage), the 2015 Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns), and the 2015 Form 1095-C (Employer-Provided Health Insurance Offer and Coverage) from February 29, 2016 to May 31, 2016 if not filing electronically, and from March 31, 2016 to June 30, 2016 if filing electronically.

Topics: Legislative Update, Affordable Care Act