Deadline Reminder for Employers Providers e-file Information Returns with IRS by June 30

IRS Health Care Tax Tip 2016-57, June 22, 2016

Self-insured employers, applicable large employers and health coverage providers are reminded that the June 30 deadline to electronically file information returns with the IRS is approaching. The deadline to provide information returns to employees or responsible individuals was March 31. While the deadline to file paper information returns with the IRS was May 31, electronic filers have more time. This chart provides a reminder about the upcoming filing requirement and the June 30, 2016 deadline.

Action	Electronic Filing 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*
Electronically -File 1094-B and 1095-B with the IRS	Not Applicable **	June 30*	June 30*
Electronically File 1094-C and 1095-C with the IRS	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 Publication 5164 PDF and Publication 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 PDFfor information about these dates.

Subscribe to IRS Tax Tips

Follow IRS on Social Media