The IRS is once again giving insurers and self-insured employer health plans 30 extra days to get Form 1095-B and Form 1095-C coverage notices to the enrollees, former enrollees, and other people who are supposed to receive the forms.
The IRS announced the information reporting deadlines for the 2017 coverage year in IRS Notice 2018-06.
About a year ago, IRS set similar notice deadlines for coverage reporting for the 2016 coverage year.
(Related: IRS Postpones ACA Notice Deadline)
Consumers use 1095 forms to show whether they qualify for the Affordable Care Act premium tax credit and the ACA cost-sharing reduction subsidy, and to show whether they have to pay the ACA individual mandate penalty.
Originally, insurers and employer plans were supposed to get the 1095 notices for 2017 coverage to enrollees and former enrollees by Jan. 31, 2018.
Coverage providers now have until March 2, 2018, to send the notices to the recipients.
Employers and insurers also have to send copies of the 1095 forms, along with 1094 summary forms, to the IRS.
The IRS is sticking to the official schedule for the IRS filing deadlines.
For organizations that file their returns on paper, 1095 form bundles for 2017 coverage will be due Feb. 28, 2018.
For organizations that use the electronic filing system, the 1095 bundles will be due April 2, 2018.
An employer or insurer that needs more time to file its 1095 bundle can ask for an automatic deadline extension by filing Form 8809 with the IRS.