On December 28th, the IRS issued Notice 2016-4 which has extended the following due dates for ACA information reporting. The due dates generally apply to employers who have 50 or more full-time employees, including full-time equivalents.
- For furnishing employees with the 2015 Form 1095-B (Health Coverage) and Form 1095-C (Employer provided health insurance offer and coverage), the deadline has now been extended to March 31, 2016 (Originally February 1, 2016).
- For filing with the IRS the 2015 Form 1094-B (Transmittal of Health Coverage Information Returns), Form 1095-B, Form 1094-C (Transmittal of Employer-Provided health insurance offer and coverage information returns) and Form 1095-C, the deadline is extended to May 31, 2016 if not filed electronically (originally February 29, 2016). If filed electronically, the extended deadline is now June 30, 2016 (originally March 31, 2016). Any employer who files more than 250 forms must do so electronically.