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Extension of Due Dates For Certain ACA Information-Reporting Requirements

on Tuesday, 12 February 2019 in Labor & Employment Law Update: Sarah M. Huyck, Editor

The IRS extended the due date for furnishing to individuals Forms 1095-B and 1095-C, from January 31, 2019, to March 4, 2019. Notwithstanding this extension, the IRS encourages employers and other coverage providers to furnish their 2018 statements as soon as they are able.

The IRS did not grant an extension for filing Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS. Therefore, the due date for filing with the IRS the 2018 forms remains February 28, 2019 (if not filing electronically), or April 1, 2019 (if filing electronically).

The notice also extends relief from penalties to a reporting entity that reports incorrect or incomplete information on the return or statement when the entity can show it made a good faith effort to comply with the information-reporting requirements. This relief applies to missing and inaccurate taxpayer identification numbers and dates of birth, as well as other information required on the return or statement.

An employer should carefully document any efforts to comply with the information-reporting requirements and contact counsel immediately if assessed a penalty in connection with such requirements.

Morgan L. Kreiser

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