Industry NEWSLINE
IRS Extends Deadlines for Providing Notice
of Coverage and Filing Notices
K
egler Brown Hill + Ritter reports the IRS on December
28, 2015 issued Notice 2016-4, which extends certain
deadlines for Affordable Care Act reporting. Specifically, the
IRS has extended the deadlines for forms 1094-C and 1095-C
(as well as forms 1094-B and 1095-B for providers of health
coverage).
In part, Notice 2016-4 provides applicable large employers
(ALEs), generally employers with 50 or more full-time em-
ployees, now have until March 31, 2016 to furnish to employ-
ees Form 1095-C, Employer-Provided Health Insurance Offer
and Coverage. Coverage providers, including self-insured em-
ployers, have until March 31, 2016 to provide Form 1095-B
to individuals. The previous deadline was February 1, 2016.
ALEs also now have until May 31, 2016 to then file with
the IRS copies of the 1095-C forms, along with the 1094-C
transmittal form. The previous deadline was February 29,
2016. If filing electronically, the new deadline is June 30,
2016 (previously March 31, 2016). Coverage providers have
the same extension to file 1094-B.
Summary of New Deadlines
For General Previous New
Employers Deadline Deadline
Furnish 1095-C to Employees 2/1/2016 3/31/2016
File 1094-C Transmittal Form 2/29/2016 5/31/2016
and 1095-C Forms with IRS
(Hard Copy)
File 1094-C Transmittal Form 3/31/2016 6/30/2016
and 1095-C Forms with IRS
(Electronic)
For
Coverage Providers Previous New
+ Self-Insured Employers Deadline Deadline
Furnish 1095-B to Employees 2/1/2016 3/31/2016
File 1094-B Transmittal Form 2/29/2016 5/31/2016
and 1095-B Forms with IRS
(Hard Copy)
File 1094-B Transmittal Form 3/31/2016 6/30/2016
and 1095-B Forms with IRS
(Electronic)
To read Notice 2016-4, visit www.irs.gov/pub/irs-drop
/n-16-04.pdf.
For more information, visit www.irs.gov/Affordable-
Care-Act/Affordable-Care-Act-Tax-Provisions.
NEWS
continues on page 14
12 February 2016 WWJ
waterwelljournal.com
