Deadline for ACA Reporting Extended

December 7, 2018

The IRS announced (Notice 2018-94) that the deadline for the 2018 reporting requirements under Sections 6055 and 6056 of the Affordable Care Act (ACA) has been extended. This extension is applicable to the distribution of the forms to employees and covered individuals only, not the filing of the forms with the IRS. The deadline for distribution of Forms 1095-C and 1095-B to employees and covered individuals has been changed from January 31, 2019 to March 4, 2019. The deadline for filing forms 1094-B, 1095-B, 1094-C, and 1095-C remains February 28, 2019, if filed with the IRS on paper, and April 1, 2019, if filed with the IRS electronically.

If you should have any questions regarding the extension of time or the ACA reporting requirements, please contact Mark Flanagan of Aronson’s Compensation & Benefits Practice at 301.231.6200.