The due dates for the 2017 information reporting requirements under I.R.C. §§ 6055 and 6056 have been extended.
--The due date for furnishing the 2017 Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to individual has changed from January 31, 2018, to March 2, 2018.
--The due date for filing with the 2017 Form 1094-B, Transmittal of Health Coverage Information Returns, and Form 1095-B, and the 2017 Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and Form 1095-C with the IRS remains unchanged. The due date is February 28, 2018; if filing electronically, the due date is April 2, 2018.
As a result of these extensions, individuals might not receive a Form 1095-B or Form 1095-C by the time they file their 2017 tax returns. For more information, see Notice 2018-06.