Mark Your Calendars: Health Coverage Information Return Deadlines

IRS Health Care Tax Tip 2016-27, March 3, 2016

Recently, the IRS extended the information reporting due dates for insurers, self-insuring employers, other health coverage providers and applicable large employers. This chart can help you understand the filing requirements and the extended 2016 deadlines.

Action	Reporting Due Dates in 2016 for…
Action		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*
Provide 1095-B to responsible individuals	Not Applicable**	March 31	March 31
File 1094-B and 1095-B with the IRS	Not Applicable**	Paper: May 31 E-file: June 30*	Paper: May 31 E-file: June 30*
Provide 1095-C to full-time employees	Mar. 31	Not Applicable	Not Applicable
File 1095-C and 1094-C with the IRS	Paper: May 31 E-file: June 30*	Not Applicable	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.

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.