Share with your friends

Notice 2019-63: Health coverage information-reporting deadline extension

Health coverage information-reporting deadline

The IRS today released an advance version of Notice 2019-63 that provides additional time for employers and other entities to provide 2019 health coverage information forms to individuals.


Related content

Notice 2019-63 [PDF 64 KB] provides an extension—until March 2, 2020—for health insurance insurers, self-insuring employers, other providers of minimum essential coverage 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 2019. The original due date was January 31, 2020.

The IRS has over the past several years issued notices that extend the deadline for providing health coverage information to employees and individuals. Read TaxNewsFlash

Today’s notice does not extend the due date for filing with the IRS the 2019 Forms 1094-B, 1095-B, 1094-C, or 1095-C—that due date remains February 28, 2020, if not filing electronically, or March 31, 2020, if filing electronically.

Notice 2019-63 also extends good-faith transition relief from section 6721 and 6722 penalties to the 2019 information-reporting requirements under sections 6055 and 6056.

Lastly, Notice 2019-63 states that the IRS and Treasury Department will continue to evaluate whether an extension of the due date for furnishing statements to individuals under section 6056 and an extension of good-faith reporting relief under section 6056 will be necessary for future years. Comments are requested about this initiative. 

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal