IRS Extends Form 1095-C Distribution Deadline Once Again

Keeping with its annual tradition, the Internal Revenue Service (IRS) has once again extended the deadline for employers to provide their 2019 Forms 1095-C to employees from January 31, 2020 to March 2, 2020.

The IRS also announced:

• The "good-faith effort" standard that has applied to previous years' reporting will continue to apply to an employer's 2019 reporting. This means an employer will not be subject to penalties for providing incorrect or incomplete Forms 1094-C and 1095-C, as long as the employer makes a "good-faith effort" to comply with its reporting obligations. The relief specifically applies to missing and inaccurate Social Security numbers and dates of birth, but does not apply to a failure to provide the reports to individuals or the IRS by the applicable deadline.