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IRSThe Internal Revenue Service has extended due dates for health plan and employer reporting requirements under the Affordable Care Act. Notice 2016-4 applies to IRS Forms 1094-1094-B, 1095-B, 1094-C, and 1095-C under what was termed transition relief.

The deadline for employee statements is now March 31; IRS paper filing, May 31; and electronic filing, June 30. The IRS said automatic and permissive extensions will not apply to the extended gates. This is the first year these forms must be filed by employers and insurers.

Last modified on Tuesday, 12 January 2016
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