IRS Extends Deadline for Providing Forms 1094 and 1095 to Employees

December 27, 2017: The IRS is extending until March 2, 2018, the due date for providing IRS Form 1095 to the employees. As you will recall, large employers (i.e. employers with 50 or more full-time and full-time equivalent employees) plus employers with self-funded health plans have to prepare, distribute and file IRS Form 1094 and IRS Form 1095.

Note that the IRS filing due date for IRS Form 1094 is unchanged. Below is a breakdown of the due dates, reflecting how only one date is being pushed back.

Old Due Date for Providing 1095 to Full-Time Employees/Participants: January 31, 2018
New Due Date for Providing 1095 to Full-Time Employees/Participants: March 2, 2018

Due Date for Filing 1094/1095 with IRS in Paper Format: REMAINS THE SAME (February 28, 2018)
Due Date for Filing 1094/1095 with IRS in Electronic Format: REMAINS THE SAME (April 2, 2018)

Because of the extension granted under this notice, some individual taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2017 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.