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 Date | 2019 Requirement |
| February 28, 2020 | Paper Format: 1095 Federal (IRS) Filing |
| March 2, 2020 | 1095 copies to Recipients / Employees |
| March 31, 2020 | E-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:
- 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.
- 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.
