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IRS extends health coverage information reporting deadline for employers, providers

Health coverage information reporting deadline

The IRS today released an advance version of Notice 2018-94 that provides additional time for certain entities to provide 2018 health coverage information forms to individuals.

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Notice 2018-94 [PDF 33 KB] provides an extension—until March 4, 2019—for insurers, self-insuring employers, other coverage providers, and applicable large employers to provide Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, to individuals for 2018. The original due date was January 31. 

The notice does not extend the due date for filing with the IRS the 2018 Forms 1094-B, 1095-B, 1094-C, or 1095-C—that due date remains February 28, 2019, if not filing electronically, or April 1, 2019, if filing electronically.

Notice 2018-94 also extends good-faith transition relief from section 6721 and 6722 penalties to the 2018 information-reporting requirements under sections 6055 and 6056.

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