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Extension for Furnishing 2016 Forms 1095-B & 1095-C to Individuals, But Not for Filing with IRS

Extension for Furnishing 2016 Forms 1095-B & 1095-C to Individuals, But Not for Filing with IRS

Extension for Furnishing 2016 Forms 1095-B & 1095-C to Individuals, But Not for Filing with IRS, Healthcare Reform Knowledge Center, Catrina Reyes, J.D., M.P.A., Policy Analyst and Compliance Manager
Catrina Reyes, J.D., M.P.A., Policy Analyst and Compliance Manager

The IRS extended the due date for furnishing to individuals the 2016 Form 1095-B and the 2016 Form 1095-C from January 31, 2017 to March 2, 2017. Due to this automatic extension, no further extension may be obtained by application to the IRS, and the IRS will not formally respond to any previously submitted deadline extension requests relating to 2016 statements.

Health insurance carriers, self-insuring small employers, and other providers of minimum essential coverage are required to furnish Form 1095-B to individuals regarding coverage. Applicable Large Employers (those with 50 or more full-time employees, including full-time equivalent employees, in the previous year) are required to furnish Form 1095-C regarding the health insurance, if any, that the employer offered to its full-time employees.

The IRS did not extend the due date for filing Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS. Accordingly, the deadline remains February 28, 2017 for paper filings, and March 31, 2017 for electronic filings. (Electronic filing is mandatory for entities required to file 250 or more Forms 1095.) However, filers may obtain an automatic 30-day extension by filing Form 8809 on or before the regular due date.

Because of the extension, some individual taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2016 tax return. Taxpayers may rely on other information received from their employer or other coverage provider for purposes of filing their returns. Taxpayers do not need to wait to receive Forms 1095-B and 1095-C before filing their returns. Individuals need not send the proof of coverage to the IRS when filing their returns but should keep it with their tax records.

Extension of Good Faith Transition Relief

The IRS will again grant transition relief from penalties to reporting entities that can show that they have made good-faith efforts to comply with the information-reporting requirements for 2016 (both for furnishing to individuals and for filing with the IRS). This relief applies to entities that report incorrect or incomplete information – either on statements furnished to individuals or returns filed with the IRS – such as missing and inaccurate taxpayer identification numbers and dates of birth, as well as other information required on the return or statement. No relief is provided in the case of reporting entities that do not make a good-faith effort to comply or that fail to file an information return or furnish a statement by the due dates (as extended described above).

For further information, download this IRS notice.

Interested in complimentary ACA 1094-C/1095-C reporting through EaseCentral? Check out our limited time offer.

Need help understanding the ACA requirements?

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