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ARTICLE · 28 NOVEMBER 2016

IRS Delays ACA Information Reporting Deadlines

Grant Thornton LLP
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The IRS has extended the 2017 due dates to report 2016 health care coverage information to employees and insured individuals from Jan. 31 to March 2, 2017.

United StatesEmployment and HR
Eddie Adkins
Eddie Adkins
Jeff Martin
Jeff Martin
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The IRS has extended the 2017 due dates to report 2016 health care coverage information to employees and insured individuals from Jan. 31 to March 2, 2017.

The new reporting requirements were enacted as part of the Affordable Care Act (ACA) and became effective for the 2015 calendar year. Applicable large employers (employers with 50 or more full-time and full-time equivalent employees) use Form 1095-C to report health coverage information to employees and Form 1094-C to transmit information to the IRS. Other health insurance providers use Form 1095-B to report information to insured individuals and Form 1094-B to transmit information to the IRS. More information about these filing requirements is available from Grant Thornton LLP.

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