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 Consejos tributarios sobre el cuidado de la salud Consejos tributarios del cuidado de salud – Diciembre 2016 Health Care Tax Tips - November 2016 Health Care Tax Tips - October 2016 Consejos tributarios del cuidado de salud – Septiembre 2016 Consejos tributarios sobre el cuidado de la salud Related CuidadoDeSalud.gov Disposición de la Responsabilidad Compartida para Individuos El Crédito Tributario de Prima – Conceptos Básicos La Ley de Cuidado de Salud a Bajo Precio – Expectativas al presentar su declaración de impuestos Reúna sus documentos de cobertura médica para la temporada de impuestos Centro informativo sobre la ACA para profesionales en los impuestos (en inglés) Cómo corregir una declaración presentada electrónicamente que fue rechazada por falta de un Formulario 8962
