On Nov. 29, the IRS extended the original Jan. 31, 2019, deadline for employers to distribute 2018 Forms 1095-C or 1095-B to employees. They now have until March 4, 2019, to get employees those forms.
By filing Forms 1095-C with the IRS and providing employees with copies, employers with 50 or more full-time or equivalent employees show they offered eligible employees health coverage that was compliant with the Affordable Care Act (ACA). For smaller organizations, Forms 1095-B are filed and distributed by self-insured employers or insurance companies.
The relief was communicated in IRS Notice 2018-94. The IRS has extended the Jan. 31 deadline for distributing ACA information-reporting forms for the past two years.
Recently, the IRS published final forms and instructions to help employers prepare for next year's reporting on the health coverage they offered employees in 2018.
The critical 2019 filing deadlines for forms that detail 2018 coverage are now as follows:
|Paper filing with IRS||Feb. 28|
|1095 forms delivered to employees||March 4 (extended from Jan. 31)|
|Electronic filing with IRS||April 1|
Employers that file 250 or more information returns with the IRS must file the returns electronically.