On Friday, December 22, 2017, the IRS extended the 2018 due for Applicable Large Employers (ALEs) to furnish 2017 health coverage forms (Forms 1095 C/B) to individuals. Employers now have until March 2, 2018 to provide these forms. This is a 30 day extension from the original due date of January 31, 2018. As a reminder, taxpayers do not need to wait to receive Form 1095-C before filing their returns. No further extensions will be permitted beyond this revised deadline.
This notice also extends good-faith penalty relief to 2017 for incorrect or incomplete reports due in 2018. The relief applies both for providing forms to individuals and for filing with the IRS, and for incorrect or incomplete information.
This announcement does not extend due dates for filing with the IRS the 2017 Forms 1094-B, 1095-B, 1094-C, or 1095-C, which remains February 28, 2018, (if filing by paper) or April 2, 2018, if filing electronically.
For more information, see in IRS Notice 2018-06, or www.irs.gov/aca.