IRS Has Extended Deadline for Providing 1095-Bs and 1095-Cs to Individuals

December 22, 2017


On December 22, 2017, IRS issued Notice 2018-6, extending the deadline for some organizations to furnish 2017 health coverage information forms to individuals. The following groups now have until March 2, 2018, to provide Forms 1095-B or 1095-C to individuals:

  • Insurers
  • Self-insuring employers
  • Other coverage providers
  • Applicable large employers

The March 2 date is a 30-day extension from the original due date of January 31, 2018.

IRS has specified that this 30-day extension is automatic. Employers and providers don’t have to request it. The due dates for filing 2017 information returns with the IRS, however, are not extended. For 2018, these are due:

  • Feb. 28 for paper filers.
  • April 2 for electronic filers.

In light of the extension, it is possible that individual taxpayers may not receive their Forms 1095-B or 1095-C by the time they are ready to file their 2017 returns. Although these forms would be useful, taxpayers do not need to wait for Forms 1095-B or 1095-C to file. They may prepare and file returns using other information about health coverage.

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CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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