IRS Extends Deadline for Providing ACA Information Returns to Individuals

November 18, 2016


In IRS Notice 2016-70 issued November 18, 2016, IRS has extended the due dates for self-insured employers, applicable large employers, and insurers to provide 2016 ACA information returns to individuals. The notice does not extend the due date for filing information returns with the IRS. Forms 1094-B, 1095-B, 1094-C, or 1095-C, remain due to IRS on February 28, 2017, if not filing electronically, or March 31, 2017, if filing electronically.

The new due dates for returns provided to individuals are as follows:

                                                                                                            Due to Individuals

1095-B (Health Coverage) (filed by insurers and self-insured employers)                            March 2, 2017 (not January 31)

1095-C (Employer-Provided Health Insurance Offer & Coverage) (filed by ALEs)                March 2, 2017 (not January 31)


This Notice also extends good-faith transition relief from IRC section 6721 and 6722 penalties to the 2016 information-reporting requirements under sections 6055 and 6056. Penalties under sections 6721 and 6722 can be waived if the reporting entities can show that they made good-faith efforts to comply with the information-reporting requirements. This relief applies only to furnishing and filing incorrect or incomplete information reported on a statement or return, and not to a failure to timely furnish or file a statement or return. However, if an employer is late filing a return, it may be possible to get penalty abatement under a reasonable cause exception.

In light of this relief, taxpayers do not need to wait to receive Forms 1095-B and 1095-C before filing their returns. Individuals need not send the information relied upon to the Service when filing their returns but should keep it with their tax records.

The Notice states that employers may still file Form 8809 to receive an automatic extension for providing their ACA information returns to the IRS. However, because the 30-day extension with respect to individuals is now in place automatically, no additional, automatic 30-day extension will be offered for the forms that must be provided to individuals by March 2.

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