Deadlines Extended for 2018 Forms 1095-C

On November 29, 2018, the IRS issued Notice 2018-94 which provides a limited extension of time for employers to provide 2018 Forms 1095-C to individuals. It also extends good-faith transition relief from certain penalties for the 2018 reporting year. The deadline to provide Forms 1094-C and 1095-C to the IRS was not extended. This is very similar to the relief extended last year for 2017 Forms 1095-C (Notice 2018-06).

Q1: What Was Extended?

A1: 2018 Forms 1095-C statements must be furnished to individuals by March 4, 2019 (rather than January 31, 2019).

This extension of time also applies to carriers providing Forms 1095-B to individuals in insured plans.

Q2: Were The Deadlines For Reporting To The IRS Extended?

A2: No.

The 2018 Form 1094-C and all supporting Forms 1095-C (collectively, "the return") is due to the IRS by April 1, 2019 if filing electronically (or February 28, 2019 if filing by paper). These deadlines were not extended as part of the announced relief.

As a reminder, employers that file at least 250 Forms 1095-C must file electronically. The IRS encourages all filers to submit returns electronically.