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.
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.
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.