IRS Extends Due Date for Employers and Providers to Issue Health Coverage Forms to Individuals in 2018

Practice Areas

By: Christine Mirador

2018 Due date for entities to provide 2017 health coverage information to individuals has been extended by the IRS.

The new deadline for insurers, self-insuring employers, other coverage providers, and applicable large employers to provide Forms 1095-B or 1095-C to individuals is now March 2, 2018, which is a 30-day extension from the original due date of Jan. 31.

The statements must be furnished to employees or covered individuals by insurers, self-insuring employers, other coverage providers, and applicable large employers in order for the taxpayer to determine whether, for each month of the calendar year, they may claim the premium tax credit on their individual income tax returns.

This 30-day extension is automatic. Employers and providers don’t have to request it. The due dates for filing 2017 information returns with the IRS are not extended. For 2018, the due dates to file information returns with the IRS are:

  • Feb. 28 for paper filers
  • April 2 for electronic filers

Because of these extensions, individuals may not receive their Forms 1095-B or 1095-C by the time they are ready to file their 2017 individual income tax return. While information on these forms may assist in preparing a return, the forms are not required to file. Taxpayers can prepare and file their returns using other information about their health coverage. They do not have to wait for Forms 1095-B or 1095-C to file.