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IRS Extends Upcoming Deadlines for 2015 ACA Information Reporting

The IRS has extended the due dates for the Patient Protection and Affordable Care Act (“ACA”) reporting requirements to be filed in 2016 with respect to calendar year 2015 information. The deadline for furnishing to individuals Form 1095-B (“Health Coverage”) and Form 1095-C (“Employer-Provided Health Insurance Offer and Coverage”) have been extended from February 1, 2016, to March 31, 2016. The deadline for filing with the IRS Form 1095-B, Form 1095-C, Form 1094-B (“Transmittal of Health Coverage Information Returns”), and Form 1094-C (“Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns”), have been extended from February, 29, 2016 to May 31, 2016, if not filing electronically, and from March 31, 2016, to June 30, 2016, if filing electronically. These extensions apply to all filers effective immediately. Previous provisions regarding automatic and permissive extensions will not apply to the extended due dates and the IRS will not grant any requests for extensions that filers have already submitted. More information about the filing deadline extensions can be found in IRS Notice 2016-4.

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