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Rules Governing Practice before IRS

Employers & Health Coverage Providers: You Have More Time in 2017 to Provide Information Forms to Covered Individuals

IRS Health Care Tax Tip 2016-78, November 30, 2016

The IRS extended the 2017 due date for employers and coverage providers to furnish information statements to individuals.  The due dates to file those returns with the IRS are not extended. This chart can help you understand the upcoming deadlines.

Action 2017 Reporting Due Dates for…
Applicable Large Employers – Including Those That Are Self-Insured Self-insured Employers That Are Not Applicable Large Employers Coverage Providers  – other than Self-Insured Applicable Large Employers*
Provide 1095-B to responsible individuals Not Applicable** Mar. 2 Mar. 2
File 1094-B and  1095-B with the IRS Not Applicable**

Paper: Feb. 28

E-file: Mar. 31*

 

Paper: Feb. 28

E-file: Mar. 31*

 

Provide 1095-C to full-time employees Mar. 2 Not Applicable Not Applicable
File 1095-C and 1094-C with the IRS

Paper: Feb. 28

E-file: Mar. 31*

 

Not Applicable Not Applicable

*If you file 250 or more Forms 1095-B or Forms 1095-C, you must electronically file them with the IRS. Electronically filing ACA information returns requires an application process separate from other electronic filing systems. Additional information about electronic filing of ACA Information Returns is on the Affordable Care Act Information Reporting (AIR) Program page on IRS.gov and in  Publication 5164 (PDF) and Publication 5165 (PDF).   

**Applicable large employers that provide employer-sponsored self-insured health coverage to non-employees may use either Forms 1095-B or Form 1095-C to report coverage for those individuals and other family members.

This chart applies only for reporting in 2017 for coverage in 2016.

See IRS Notice 2016-70 (PDF) for more information.

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