On November 29, 2018, in IRS Notice 2018-94, the IRS extended the January 31, 2019 deadline for employers to distribute 2018 Forms 1095-C or 1095-B to employees. Employers now have until March 4, 2019 to make these distributions, but no extensions from the new deadline – even for good cause – will be allowed. While the deadline for distribution to employees has been extended, the deadline for sending copies of these forms to the IRS remains the same: February 28, 2019 for paper filing, and April 1, 2019 for electronic filing.
What Does This Mean For You? If you need additional time to distribute 2018 Forms 1095-C or 1095-B to your employees, you now have an extra month to do so. Many employers still may prefer to meet the previous January 31, 2019 deadline for distribution, which matches the deadline for distribution of W-2 Forms to employees.
If you have any questions or concerns about this update, or any other employment or labor law questions, please contact S. Whitney Rahman at firstname.lastname@example.org or (717) 509-7237.