IRS Notice 2018-06 Provides Reporting Extension Under Sections 6055 & 6056 of the Internal Revenue Code

By Bruce Davis

December 27, 2017

On December 22, 2017, the Internal Revenue Service issued Notice 2018-06 to give employers and insurers additional time beyond the January 31, 2018 due date to gather and analyze the information required to prepare the 2017 Forms 1095-B and 1095-C to be furnished to individuals.

What is the new Due Date?

  • As happened last year, the IRS Notice extends, by 30 days, the due date to furnish the 2017 Form 1095-B and the 2017 Form 1095-C, to March 2, 2018.

Does this notice provide an extension for the submission of these forms to the IRS?

  • No, the submission due date for 2017 Forms 1094-B, 1095-B, 1094-C and 1095-C to the IRS remains February 28, 2018 (if not filing electronically), or April 2, 2018 (if filing electronically).

However, the IRS encourages employers to furnish the 2017 statements “as soon as they are able”.

If you have questions about this, please call your Findley Davies consultant.

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