Extension for Individual 1095-B and 1095-C Forms

Once again, we receive welcome news regarding filing deadlines for employers to provide individuals (not the agency) with Forms 1095-B and 1095-C via IRS Notice 2018-94. For the fourth year in a row, the Internal Revenue Service (IRS) has determined that a substantial number of employers, insurers, and other providers of minimum essential coverage need additional time beyond the January 31, 2019 due date to gather and analyze the information and prepare Forms 1095-B and 1095-C to be furnished to individuals. Accordingly, the due date for furnishing these forms has been extended to March 4, 2019 ,from the original due date of January 31, 2019. Even with the extension, employers and other coverage providers are encouraged to furnish 2018 statements as soon as they are able. 

This extension does not apply to the required filing with the IRS. That deadline remains February 28, 2019, if not filing electronically, or April 1, 2019, if filing electronically.

Because of the extension, some individual taxpayers may not receive a Form 1095-B or 1095-C by the time they are ready to file their 2018 tax return. Taxpayers do not need to wait to receive the forms before filing their returns and may rely on other information received from their employer or other coverage provider for purposes of filing their returns.

The notice also provides for an extension of good-faith transition relief from reporting penalties for 2018.