Deadlines for some ACA information forms extended – What this means for you

January 28, 2016

The IRS has extended the due dates for providers of health insurance coverage to submit health care information reporting forms in 2016. Insurers, self-insuring employers, other coverage providers, and applicable large employers now have additional time to provide health coverage information for 2015 to individual taxpayers and the IRS. 

Individual taxpayers for the most part won’t be affected, though they may receive certain informational forms later than usual, or not at all.

For providers of insurance coverage:

Providers and certain employers have until March 31, 2016 to furnish individuals with either Form 1095-B or 1095-C. These forms and the associated Form 1094 should be filed with the IRS by May 31, 2016 for paper filers and June 30, 2016 for electronic filers (IRS.gov has more information about filing electronically).

Even though this extension is being provided, the IRS is prepared to accept filings of the information returns now. Employers and other coverage providers are encouraged to furnish statements and file the information returns as soon as they are ready. 

For individuals:

Because of the extensions, some individual taxpayers may not receive a Form 1095-B or Form 1095-C (forms that report coverage was offered or provided to you) by the time they are ready to file their 2015 tax return, and some may not receive any at all. These forms may assist in preparing a return, but they are not required, nor do they need to be attached to any tax return (you should keep all insurance related forms for your records). You do not need to wait to receive these forms before filing your taxes.

The IRS has not extended the due dates for Health Insurance Marketplaces to issue Form 1095-A, Health Insurance Marketplace Statement. So, individuals who enrolled for coverage through the Marketplace should receive Form 1095-A by February 1, 2016. You should wait to receive Form 1095-A before filing.

The IRS has posted a set of questions and answers that explain who should expect to receive the forms, how they can be used, and how to file with or without the forms.

Healthcare tax related information can be found on the Affordable Care Act (ACA) page.

Additional Resources:

IRS.gov -IRS Extends Due Dates for New 2015 Information Reporting Requirements

IRS.gov - ACA Information Center for Applicable Large Employers (ALEs)