IRS Again Extends (Some) 2018 ACA Employer Filing Due Dates

The IRS has issued Notice 2018-94 extending the due date for the 2018 1095-B and 1095-C forms to be sent to employees from January 31, 2019 until March 4, 2019. However, the Notice also points out that the regular due date for filing those same 1095-Bs and Cs with the IRS (covered by the 1094-B or 1094-C) remains the same: February 28, 2019 if filing paper copies or April 1, 2019 if filing electronically.

So apparently the IRS has a time machine: if you create the 1095s on either March 3rd or 4th to distribute to employees, you then go back in time to file paper copies by February 28th? Only in Washington DC does this make sense folks.