Deadlines Extended for Forms 1095-B and 1095-C
IRS pushes due date to March 2018.
Deadlines Extended for Forms 1095-B and 1095-C
Image: Sonja Langford / Unsplash

The IRS has announced extended deadlines for two forms: 1095-B and 1095-C.

The IRS notice (released on December 22, 2017) states the new deadline as March 2, 2018; the original deadline had been January 31, 2018.

However, the electronic filing deadlines of February 28 or April 2 have not changed.

According to a write-up of the changes from CapinCrouse LLP:

The IRS has also extended relief for reporting entities that can show that they have made good-faith efforts to comply with the information-reporting requirements of Forms 1095-B and 1095-C for 2017 (both for furnishing to individuals and for filing with the IRS) for incorrect or incomplete information reported on the return or statement.

This relief applies to missing and inaccurate taxpayer identification numbers and dates of birth, as well as other information required on the return or statement. It does not apply to reporting entities that do not make a good-faith effort to comply with the regulations or that fail to file an information return or furnish a statement by the due dates (as extended under the rules described above).

Read the full IRS notice here. For thorough guidance as you enter the 2018 tax season, order the 2018 Church & Clergy Tax Guide.

This content is designed to provide accurate and authoritative information in regard to the subject matter covered. It is published with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. "From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations."

Due to the nature of the U.S. legal system, laws and regulations constantly change. The editors encourage readers to carefully search the site for all content related to the topic of interest and consult qualified local counsel to verify the status of specific statutes, laws, regulations, and precedential court holdings.


If you found this article helpful, subscribe to for access to more articles like this one.

Recent Posts
Subscribe to Church, Law & Tax
The Enforcement or Return of Donors' Designated Gifts

The Enforcement or Return of Donors' Designated Gifts  Subscriber access only

How to handle designated gifts. Are they enforceable or refundable?
Church Property & Administration: Volume 2 of Pastor, Church & Law

Church Property & Administration: Volume 2 of Pastor, Church & Law Subscriber access only

Topics: inspection of records, federal reporting requirements, incorporation, zoning laws, and more.