IRS Health Care Tax Tip 2016-47, April 27, 2016 If you are a self-insured employer, applicable large employer or health coverage provider, remember that the deadlines to file information returns with the IRS are approaching. This chart provides a reminder about the upcoming filing requirements and the 2016 deadlines. This chart applies only for reporting in 2016 for coverage in 2015. In future years, the due dates will be different; see IRS Notice 2016-04 PDF for information about these dates. Action Reporting Due Dates in 2016 for… Applicable Large Employers – Including Those That Are Self-Insured Self-insured Employers That Are Not Applicable Large Employers Coverage Providers – Other Than Self-Insured Applicable Large Employers* File 1094-B and 1095-B with the IRS Not Applicable ** Paper: May 31 E-file: June 30* File 1094-C and 1095-C with the IRS Paper: May 31 E-file: June 30* Not Applicable *If you file 250 or more Forms 1095-B or Forms 1095-C, you must electronically file them with the IRS. Electronically filing ACA information returns requires an application process PDF separate from other electronic filing systems. Additional information about electronic filing of ACA Information Returns is on the Affordable Care Act Information Reporting (AIR) Program page on IRS.gov and in Publications 5164 PDF and 5165 PDF. **Applicable large employers that provide employer-sponsored self-insured health coverage to non-employees may use either Forms 1095-B or Form 1095-C to report coverage for those individuals and other family members. Subscribe to IRS Tax Tips Follow IRS on Social Media Health care tax tips Health Care Tax Tips Health Care Tax Tips - December 2016 Health Care Tax Tips - November 2016 Health Care Tax Tips - October 2016 Health Care Tax Tips - September 2016 Health Care Tax Tips Related HealthCare.gov Individual shared responsibility provision The Premium Tax Credit – The basics Affordable Care Act – What to expect when filing your tax return Gathering your health coverage documentation for the tax filing season ACA information center for tax professionals How to correct an electronically filed return rejected for a missing Form 8962
