IRS Extends Deadline to Supply ACA Forms to Employees


The extension on distributing Forms 1095-B or 1095-C to employees is automatic. Employers don’t have to request it, said Edward Fensholt, J.D., senior vice president and director of compliance services at Lockton, a benefits brokerage, and consultancy based in Kansas City, Mo. “As a result of this automatic 30-day extension, [a different] 30-day extension that would normally be available upon a showing of good cause is not available.
That is, the March 2 deadline is now a hard deadline,” he explained. Despite the extended deadline, the IRS is encouraging employers to furnish these forms to employees as soon as they are able.

IRS Filing Deadlines Not Extended

The due dates for filing 2017 information returns with the IRS, however, were not extended. The due dates to file information returns with the IRS
remain:

  • Feb. 28 for paper filers.
  • April 2 for electronic filers.

“Employers filing at least 250 Forms 1095-C with the IRS must do so electronically unless they obtain a waiver from the IRS,” Fensholt noted.

“Employers may obtain an automatic 30-day extension from the deadlines for filing with the IRS by submitting Form 8809 on or before those deadlines.”