IRS Extends Due Date for Employers and Providers to Issue Health Coverage Forms to Individuals in 2018
The IRS announced today that it has extended the 2018 due date for certain entities to provide 2017 health coverage information forms to individuals.
Insurers, self-insuring employers, other coverage providers, and applicable large employers now have until March 2, 2018, to provide Forms 1095-B or 1095-C to individuals, which is a 30-day extension from the original due date of Jan. 31.
Insurers, self-insuring employers, other coverage providers, and applicable large employers must furnish statements to employees or covered individuals regarding the health care coverage offered to them. Individuals may use this information to determine whether, for each month of the calendar year, they may claim the premium tax credit on their individual income tax returns.
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 are not extended. For 2018, the due dates to file information returns with the IRS are:
Feb. 28 for paper filers
April 2 for electronic filers
Because of these extensions, individuals may not receive their Forms 1095-B or 1095-C by the time they are ready to file their 2017 individual income tax return. While information on these forms may assist in preparing a return, the forms are not required to file. Taxpayers can prepare and file their returns using other information about their health coverage. They do not have to wait for Forms 1095-B or 1095-C to file.
More information is contained in Notice 2018-06.
Latest News
-
October 16, 2026Multi-State 1099 Filing Requirements: CF/SF Coverage and Direct-Filing Exceptions
During filing season, sending 1099s to the IRS is often only half the job payers need to complete. A payer with contractors in California and Oregon, or a firm filing for a dozen clients, can still owe state copies the federal filing never reaches. Whether it does depends on the form, any state tax withheld, and the amount reportable to each state.Read More -
October 14, 2026How to Get Ready for IRIS
A big change is coming for businesses that e-file information returns such as Forms 1099, 1098, 1042-S and 5498. For tax year 2026, filing in 2027, the IRS is retiring the Filing Information Returns Electronically (FIRE) system it has used for decades.Read More -
September 28, 20261099 Filing Penalties, Thresholds, and Correction Rules for Payroll Providers
A single missed detail, such as an outdated threshold, a stale TIN, or an unclear filing role, can surface repeatedly across a client base. This piece compiles the current penalty structure, the 2026 reporting threshold change, and the notice and correction mechanics a provider is likely to encounter while supporting client filings.Read More