IRS extends due dates for PPACA forms and penalty relief

Because a substantial number of employers, insurers, and other providers of health coverage need more
time to gather and analyze the information they need to prepare certain health care information returns
required to be filed under the Patient Protection and Affordable Care Act, P.L. 111-148, the IRS
announced the extended due dates for those forms (Notice 2016-70). The due date to send individuals
the 2016 Form 1095-B, Health Coverage, and the 2016 Form 1095-C, Employer-Provided Health
Insurance Offer and Coverage, is extended to March 2, 2017, from Jan. 31, 2017.

However, the IRS has determined that there is no need for an extension of time for filing those forms
with the IRS, or for the 2016 Form 1094-B, Transmittal of Health Coverage Information Returns, and
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information
Returns. Those returns must be filed with the IRS by Feb. 28, 2017, if not filing electronically, and by
March 31, 2017, if filing electronically

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