Yearli can help accounting firms and third-party administrators (PEOs, Reporting Agents, Benefits Administrators) with the entire year-end filing process. Learn More

IRS Extends ACA Recipient Deadline for 2019

The Internal Revenue Service (IRS) has extended the ACA recipient deadline for the 2019 filing year; also includes furnishing relief to Form 1095-B.

1095 (ACA) Recipient Deadline Extension

On December 2, 2019 the Internal Revenue Service (IRS) announced an ACA recipient deadline extension. Specifically, the IRS is extending the due date for furnishing to individuals the 2019 Form 1095-B, Health Coverage, and the 2019 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, from January 31, 2020, to March 2, 2020. The IRS has also extended good faith relief from sections 6721 and 6722 penalties to the 2019 information reporting requirements under sections 6055 and 6056.

Important Notes About the Deadline Extension:

  • ACA Reporting is still required for 2019
  • The good faith relief has been extended for 2019

Updated Deadlines:

Due Date2019 Requirement
February 28, 2020Paper Format: 1095 Federal (IRS) Filing
March 2, 20201095 copies to Recipients / Employees
March 31, 2020E-file Format: 1095 Federal (IRS) Filing

1095-B Furnishing Relief

There is still a requirement to furnish responsible individuals with a copy of Form 1095-B; however, the IRS announced that for 2019 reporting, the IRS will not assess a penalty for failing to furnish Form 1095-B to responsible individuals in cases where the following two conditions are met:

  1. The filer posts a notice prominently on its website stating that responsible individuals may receive a copy of their 2019 Form 1095-B upon request, accompanied by an email address and a physical address to which a request may be sent, as well as a telephone number that responsible individuals can use to contact the filer with any questions.
  2. The filer furnishes a 2019 Form 1095-B to any responsible individual upon request within 30 days of the date the request is received.

This penalty relief does not apply to furnishing Form 1095-C to full-time employees. Also, there is no penalty relief from the requirement to file Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS.

As the leading provider of wage, income and information reporting for more than 40 years, we expect, anticipate and have the ability to easily react to changes in government regulations.

Read the full IRS announcement at irs.gov.

Ready to get started?

It's easy to get started. Simply choose your account type, register and begin filing forms for your business.

Sign Up
October 13, 2021

Filing to States: What Businesses Need to Know

Most states have W-2 and 1099 filing requirements that are separate from federal filing requirements. Without the right tools and resources in place, businesses may find themselves in non-compliance and hit with unwelcome fines and penalties.
Read More
September 27, 2021

Creating a Successful Hybrid Model in the Post-Pandemic Workplace

According to a recent survey of executives across industries and geographies, 9-out-of-10 said that, post-pandemic, their organizations will be combining remote and on-site working. The findings are clear: A hybrid model is here to stay for a majority of businesses.
Read More
September 8, 2021

Changes in 1099-K Threshold: What it Means for the Gig Economy

Changes in Form 1099-K filing threshold could be an unwelcome surprise for gig workers, especially if they haven’t been closely tracking their tax liability.
Read More