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ARTICLE · 08 JANUARY 2022

IRS Proposal Extending Deadlines For ACA Reports To Individuals

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The Internal Revenue Service ("IRS") recently issued proposed regulations affecting certain reporting deadlines under the Patient Protection and Affordable Care Act ("ACA").

United StatesEmployment and HR
Robert Projansky
Robert Projansky
Katrina McCann
Katrina McCann
Mary Grace Richardson
Mary Grace Richardson
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The Internal Revenue Service ("IRS") recently issued proposed regulations affecting certain reporting deadlines under the Patient Protection and Affordable Care Act ("ACA"). Specifically, proposed regulations would make permanent an automatic 30-day extension for issuing Forms 1095-B and 1095-C to covered individuals and employees, which would otherwise be due by January 31. The proposed regulations also introduce an alternative method for providing these forms to individuals, which may reduce the reporting burden, and eliminated the good faith relief for reporting entities whose ACA forms are incomplete or inaccurate.

While the proposed regulations technically would become effective for coverage in calendar years beginning January 1, 2022, the IRS has indicated that reporting entities may rely on them starting with the reports due for 2021 (provided to covered individuals and employees in 2022).

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