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The IRS Just Delayed the Due Dates for ACA Employer Reporting

On December 28, the IRS published Notice 2016-4 providing additional transition extending the due dates for filing 2015 Section 6055 and 6056 reporting. The due date for furnishing 1095-B or 1095-C forms to employees has been extended from 2/1/2016 until 3/31/2016. And the deadline for filing 1094-B/C forms with the IRS has been extended from 2/29/2016 to 5/31/2016 for those not filing electronically, and from 3/31/2016 until 6/30/2016 for those who are filing electronically.

The Notice explains that all other options for requesting individualized extensions are now superseded by this Notice and no other extensions will be granted:

In view of these extensions, the provisions regarding automatic and permissive extensions of time for filing information returns and permissive extensions of time for furnishing statements will not apply to the extended due dates. Employers or other coverage providers that do not comply with these extended due dates are subject to penalties under section 6722 or 6721 for failure to timely furnish and file. However, employers and other coverage providers that do not meet the extended due dates are still encouraged to furnish and file, and the Service will take such furnishing and filing into consideration when determining whether to abate penalties for reasonable cause.

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