The "Bottom Line"
Employers will have until March 2, 2018 to furnish Form 1095-C
("Employer-Provided Health Insurance Offer and Coverage")
to employees.
Following its recent practice, the IRS has once again extended
the deadline for furnishing to employees a statement regarding
offers of health coverage required by the Affordable Care Act (ACA)
by 30 days, and will continue to provide employers with penalty
relief if they make good-faith efforts to comply with the ACA's
tax reporting requirements. Consistent with its approach last year,
the IRS did not extend the deadline for filing the related tax
forms with the IRS.
As background, ACA requires large employers to report on the
offers of health coverage, if any, made to each full-time employee.
Large employers must report on each full-time employee, regardless
of whether an offer of coverage was made to the full-time employee
or whether the full-time employee enrolls in any coverage offered
by the large
