The deadline to provide employees with Affordable Care Act (ACA) Form 1095-C has been extended from January 31, 2019 to March 4, 2019.
The deadlines to file Forms 1094 and 1095 with the IRS have not changed, and remain February 28, 2019 if filing manually and April 1, 2019 if filing electronically.
In addition to announcing the extension, the IRS is reminding employers of the penalties for failing to file ACA forms by the deadlines. According to Holland & Hart:
The IRS stated that employers who fail to file these returns by the applicable due date are subject to penalties, but the IRS encouraged delinquent filers to file late if necessary and the IRS stated that an employer’s voluntary correction of delinquent returns will be taken into consideration in determining whether the employer may be entitled to reasonable cause relief for filing late.
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For questions regarding Affordable Care Act reporting, please contact your OperationsInc consultant or email us at ACA@OperationsInc.com.
The information included in this blog post originally appeared in an article from Holland & Hart LLP on December 13, 2018, written by Bret Busacker.