Health Care Reform - Extended Due Dates

January 11, 2016

The IRS has extended the due dates for 2015 health care information returns — a change affecting insurers, self-insured employers, other coverage providers, and applicable large employers.

  • The deadline for furnishing to individuals the 2015 Form 1095-B, Health Coverage, and the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, was extended from February 1, 2016, to March 31, 2016.

  • The deadline for filing with the IRS the 2015 Form 1094-B, Transmittal of Health Coverage Information Returns, the 2015 Form 1095-B, Health Coverage, the 2015 Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, was extended from February 29, 2016, to May 31, 2016 (if not filing electronically), and from March 31, 2016, to June 30, 2016 (if filing electronically).

Note that automatic and permissive extensions of time for filing information returns and permissive extensions for furnishing statements will not apply to the extended due dates. The transitional relief is reflected in the Analysis and Guidance at ¶14,425 , found in the Benefits category under the “Health Benefits and Insurance” topic.

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