The IRS announced that it has extended the 2020 due date for certain entities to provide 2019 health coverage information forms to individuals.  Because of the extension granted under this notice, some individual taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2019 tax return.

Taxpayers do not need to wait to receive Forms 1095-B and 1095-C before filing their returns.

Taxpayers may rely on other information received from their employer (such as Box 12 on the Form W-2) or other coverage provider for purposes of filing their returns, including determining eligibility for the premium tax credit and confirming that they had minimum essential coverage for tax purposes.  Individuals do not need to send this information to the IRS when filing their returns but should keep it with their tax records.