On December 29, 2015, the IRS published extended deadlines for issuance and filing of the new Affordable Care Act tax forms:
| Form | Original Reporting/Filing Date | Extended Reporting/Filing Date |
| Form 1095-B Health Coverage
(Distributed by insurance carriers, self-insured ALE or other coverage providers) |
Feb. 1, 2016
(Send to the covered individual) |
March 31, 2016 |
| Form 1095-C Employer-Provided Health Insurance Offer and Coverage
(Distributed by the employer) |
Feb. 1, 2016
(Send to all full-time employees) |
March 31, 2016 |
| Form 1094-B Transmittal of Health Coverage Information Returns
(Distributed by insurance carriers, self-insured ALE or other coverage providers) |
Feb. 29, 2016
(Send to the IRS) |
May 31, 2016 (paper forms) or June 30, 2016 (electronic filing, required ifMore than 250 forms) |
| Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
(Disributed by the employer) |
Feb. 29, 2016
(Send to the IRS) |
May 31, 2016 (paper forms) or June 30, 2016 (electronic filing, required if more than 250 forms) |
The announcement can be found on the IRS Website: New Due Dates for ACA Reporting
What does this mean for employees and individuals who want to file their taxes before this extended date?
According to the IRS, these forms are not required in order for an employee or covered individual to complete their tax forms at their normal time. Instead, the taxpayer can obtain the information from other sources including the employer, insurance carrier, government entity or marketplace and then simply keep the form(s) with their returns when they receive them.
It is anticipated that the taxpayer will not have to file an amended return as long as the information is consistent with what they originally filed.
However, the IRS does encourage those who are preparing the forms to deliver and/or file them as soon as possible.
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