IRS Extends Deadline for Some ACA Reporting Requirements
Employers receive more time for providing employees with specific forms.
IRS Extends Deadline for Some ACA Reporting Requirements

The IRS has extended the due date of some (not all) of the Affordable Care Act’s requirements for employers to provide forms to employees, according to national CPA and consulting services firm CapinCrouse. This was done by the IRS “to give employers, insurers, and other providers additional time to gather and prepare the necessary information,” said CapinCrouse in an email alert.

The due date for providing certain forms to employees has been extended into March of 2017. Instead of being due on January 31, as previously required, these three forms now have a due date of March 2, 2017. These forms are:

  • The 2016 Form 1095-B “Health Coverage” and 2016 Form 1095-C “Employer-Provided Health Insurance Offer and Coverage.”
  • “Good-faith transition relief form penalties under Code Sec. 6721 and Code Sec. 6722 for 2016 information reporting requirements under Code Sec. 6055 and Code Sec. 6056,” according to CapinCrouse.

The original deadlines for filing forms with the IRS, however, have not changed. These extended deadlines are only for providing forms to employees.

The IRS’s full notice can be found online here.


Samuel Ogles is Associate Editor for Church Law & Tax.

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.

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