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September 19, 2019
Managing Your Church Blog, November, 2016
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.