On December 28, the IRS issued Notice 2016-4, which delays the reporting deadlines for employers subject to the Affordable Care Act’s reporting requirements.

The new deadlines are:

  • For providing forms 1095-B and 1095-C to employees, the new deadline is March 31, 2016.
  • For filing forms 1095-B, 1094-B,1095-C and 1094-C with the IRS, the deadline for paper filing is now May 31, 2016. The deadline for filing these forms electronically is now June 30, 2016.

Next Steps?

The new, extended deadlines apply automatically; no requests or additional filings are required. The IRS does, however, encourage employers to file as soon as they are ready.