OVERVIEW
On Dec. 28, 2015, the Internal Revenue Service (IRS) issued Notice 2016-4 to delay the due dates for filing and furnishing forms under Section 6055 and 6056.
- The due date for furnishing forms to individuals has been extended from Feb. 1, 2016, to March 31, 2016.
- The due date for filing forms with the IRS has been extended from Feb. 29, 2016, to May 31, 2016 (or, from March 31, 2016, to June 30, 2016, if filing electronically).
HIGHLIGHTS
- The deadlines for Section 6055 and 6056 reporting have been delayed.
- The delay applies to providers of minimum essential coverage (Section 6055) and applicable large employers (Section 6056).
- See IRS Notice 2016-4 for more information.
IMPORTANT DATES
March 31, 2016
Deadline for furnishing Forms 1095-B and 1095-C to individuals
May 31, 2016
Deadline for filing Forms 1094-B, 1095-B, 1094-C and 1095-C with the IRS
June 30, 2016
Deadline for electronically filing Forms 1094-B, 1095-B, 1094-C and 1095-C
