IRS Extends Required ACA 1095 Filings (Sort of)

The IRS announced in Notice 2018-06 that employers will have more time to provide their employees with the 2017 required 1095-B or 1095-C forms. The new deadline moves from January 31, 2018 to March 2, 2018. However…

In an unusual twist, employers are still required to file their 1094-B or 1094-C (along with the copies of the now-extended 1095s) to the IRS by no later than February 28, 2018 if filing hard-copies, or by April 2, 2018 if filing electronically.

So, in other words, the employer filings which include the employee reports are due before the employee reports are sent to employees.

Only in Washington DC.

One other note (a positive one): employers are extended good-faith compliance on their 2017 1094/1095 filings.