IRS Extends Due Date for Providing 2017 Form 1095-C to Employees

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  • January 3, 2018


Large employers with self-insured medical plans are required to provide to their full-time employees a Form 1095-C that describes the health insurance, if any, that the employer offers to the employees. The normal deadline for furnishing the Form 1095-C is January 31 following the end of the applicable year. The Form reminds employees that they have minimum essential coverage so as to qualify for the individual shared responsibility tax penalty exemption when they file their federal income tax return for the year.

Last week, via Notice 2018-06, the IRS announced that it was extending the due date for furnishing the 2017 Form 1095-C to employees by 30 days, from January 31, 2018 to March 2, 2018.

An employee who files his or her federal tax return before receiving the 2017 Form 1095-C may rely on other information received from the plan for purposes of completing the tax return.

On the other hand, the IRS has determined that there is no similar need for additional time for employers to file the Form 1095-Cs with the IRS. As such, the forms, along with 1094-C transmittal form, still must be filed with the IRS by February 28, 2018, if not filing electronically, or April 2, 2018, if filing electronically.

If you have questions regarding the extension, contact us at solutions@gsanational.com or 1-800-250-2741 ext. 170.

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