IRS Extends ACA Filing Deadlines

The IRS issued Notice 2016-4 on 12/28/15 to extend the due date for furnishing the 1095 and 1094 Forms. The due date for furnishing the 1095 information to employees moves from February 1, 2016 to March 31, 2016. The due date for furnishing the 1094 information to the IRS has also been extended.

Notice 2016-4 extends the due date:

  1. For furnishing to individuals with:
    1. the 2015 Form 1095-B, Health Coverage,
    2. the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage,
      from February 1, 2016, to March 31, 2016,
  2. For filing with the IRS
    1. the 2015 Form 1094-B, Transmittal of Health Coverage Information Returns,
    2. the 2015 Form 1095-B, Health Coverage,
    3. the 2015 Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and
    4. the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage,
      from February 29, 2016, to May 31, 2016, if not filing electronically, and from March 31, 2016, to June 30, 2016 if filing electronically.

Please contact BeachFleischman with any questions.