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ACA Extends the Due Date of Forms 1095-B and 1095-C

In Notice 2016-70 the Treasury (Treasury) and the Internal Revenue Service (IRS) provide an automatic extension of the due dates to comply with the Affordable Care Act (ACA) reporting requirements. The due date to furnish individuals the 2016 Form 1095-B, Health Coverage, and the 2016 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is extended for 30 days from January 31, 2017 to March 2, 2017.

Notice 2016-70 reminds taxpayers that they can file their individual tax returns before receipt of Forms 1095-B and 1095-C but may rely on other information received from employers and insurers for purposes of determining eligibility for the premium tax credit under Section 36B and confirming they had minimum essential coverage for purposes of Sections 36B and 5000A. Individuals are reminded that the Forms 1095-B and 1095-C are not attached to their tax returns, but are maintained for their tax records.

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