IRS Extends ACA Deadline
The IRS released notice 2018-94 extending the annual deadline for distributing form 1095-C for the 2018 tax year. The deadline for employers to file all Forms 1095-C and 1095-B with the IRS remains February 28, 2019 or April 1, 2019, if filing electronically.
Employers with 50 or more full-time employees, including full-time equivalent employees, generally must furnish a Form 1095-C to all full-time employees no later than March 4, 2019.
Self-insured employers with fewer than 50 or more full-time employees, including full-time equivalent employees, generally must furnish a Form 1095-B to all responsible individuals–typically the primary insured, an employee or former employee, or other related person named on the application for insurance–no later than March 4, 2019.
The 2019 filing deadlines for forms that detail 2018 coverage are now as follows:
|Paper filing with IRS||Feb. 28|
|1095 forms delivered to employees||March 4 (extended from Jan. 31)|
|Electronic filing with IRS||April 1|