On December 28, 2015, the IRS extended the 2015 deadlines for employers and insurers to complete reporting requirements under the Affordable Care Act (ACA) with the issuance of IRS Notice 2016-4. The notice provides a 60-day extension for filing Form 1095 and a three month extension for filing Form 1094 with the IRS.
- Form 1095 (B or C) for 2015 to employees (and other covered individuals): Deadline extended from February 1, 2016 to March 31, 2016
- Form 1094-B and Form 1094-C for 2015 to the IRS by health coverage providers and employers NOT filing electronically: Deadline extended from February 29, 2016 to May 31, 2016
- Form 1094-B and Form 1094-C for 2015 to the IRS by health coverage providers and employers filing electronically: Deadline extended from March 31, 2016 to June 30, 2016
Read the full advisory or contact us for further discussion.