More Time to Provide Information to Employees

The IRS extended the time for employers and coverage providers to furnish information to employees and covered individuals. Notice 2016-70 extends the due date for furnishing 2016 Form 1095-B and Form 1095-C from January 31, 2017 to March 2, 2017.  The Notice also extends transition relief from penalties if an employer makes a “good faith effort” to comply with reporting requirements.

The IRS provided the following chart for reporting information, which applies only for reporting in 2017 for coverage in 2016.

 

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

 

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