IRS Provides Extension of Due Dates for 2018 ACA Reporting to Individuals

The Internal Revenue Service (IRS) has issued Notice 2018-94, which extends certain due dates for 2018 reporting requirements for employers as required under the Affordable Care Act (ACA).

Here are the extensions:

The due date for furnishing the 2018 Form 1095-B to individuals has been extended to March 4, 2019.

Additionally, the due date for furnishing the 2018 Form 1095-C to individuals has also been extended to March 4, 2019.

Please note, the following due dates related to ACA reporting have not been extended:

1094-C filing to the IRS is due February 28, 2019 (hardcopy) or April 1, 2019 (electronically).

In addition, 1095-C filing to the IRS is also due February 28, 2019 (hardcopy) or April 1, 2019 (electronically).

Questions or comments about this update? Please feel free to contact me.


About Michelle Cammayo, Compliance National Practice Leader, Employee Benefits

Michelle Cammayo has close to 20 years of Employee Benefits experience specializing in all lines of health and welfare benefits. Today, Michelle works closely with clients and partners to provide guidance in areas of the law including ERISA, HIPAA, COBRA, FMLA and PPACA. She is also the IMA National Practice Leader for Compliance and endeavors to ensure IMA helps its clients manage and eliminate risk in the most effective manner. She is passionate about educating others and her passion for this shined in the COVID era where Michelle conducted weekly and then monthly webinars providing guidance to employers. Her podcast, Cammayo’s Compliance Talk, has gained popularity in the last three years to become a favorite amongst our clients. She also contributes regularly to our Blog and has authored several articles for industry-related newsletters. Michelle’s consultative approach with employers provides practical advice as employers endeavor to be compliant.

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