Employer and Health Insurance Coverage Providers Have More Time to Issue Forms
The 2016 round of Forms 1094 and 1095 reporting health insurance coverage have later deadlines than initially expected. Here is a chart recently issued by the IRS to help taxpayers understand the coming due dates.
|
Action |
2017 Reporting Due Dates for… | ||
| Applicable Large Employers – Including Those That Are Self-Insured | Self-insured Employers That Are Not Applicable Large Employers | Coverage Providers – other than Self-Insured Applicable Large Employers* | |
|
Provide 1095-B to responsible individuals
|
Not Applicable** |
Mar. 2 |
Mar. 2 |
| File 1094-B and 1095-B with the IRS | Not Applicable** | Paper: Feb. 28
E-file: Mar. 31* |
Paper: Feb. 28
E-file: Mar. 31* |
| Provide 1095-C to full-time employees | Mar. 2 | Not Applicable | Not Applicable |
| File 1095-C and 1094-C with the IRS | Paper: Feb. 28
E-file: Mar. 31* |
Not Applicable
|
Not Applicable
|
* If you file 250 or more Forms 1095-B or Forms 1095-C, you must electronically file them with the IRS. Electronically filing ACA information returns requires an application process separate from other electronic filing systems. Additional information about electronic filing of ACA Information Returns is on the Affordable Care Act Information Reporting (AIR) Program page on IRS.gov and in Publications 5164 and 5165.
** Applicable large employers that provide employer-sponsored self-insured health coverage to non-employees may use either Forms 1095-B or Form 1095-C to report coverage for those individuals and other family members.
