IRS Announces Due Date Extensions on Forms 1095-B and 1095-C

Employers around the U.S. rejoiced as the IRS made its announcement that it is extending one of its deadlines. Specifically, 1095-B and 1095-C forms must now be submitted by March 4, 2019 instead of January 31, 2019 (See Notice 2018-94). A few things to take note of:

  • Due date to file the forms with IRS remain the same (April 1, 2019 for electronic filing and February 28, 2019 if filing by paper);
  • Notice 2018-94 also extends good faith transition relief from section 6721 and 6722 penalties to the 2018 information reporting requirements under sections 6055 and 6056 (as it did in 2015, 2016, and 2017)

One last thing! Please remember that filers can still take advantage of an automatic 30-day extension of the IRS filing deadline by submitting Form 8809 before the relevant due date.