IRS Releases Notice 2018-94 Extending Due Date to Furnish Recipient Statements

Tom Hospod

December 10, 2018

The IRS has published Notice 2018-94, which intends to announce the deadline extension for some 2018 information reporting obligations by insurers, self-insuring employers, and other providers of minimum essential coverage under IRC § 6055 and four applicable large employers under § 6056.

Specifically, this notice extends due dates for 2018 Forms 1095-B and 1095-C from January 31 to March 4, 2019.

Additionally, this notice extends good-faith transition relief from penalties under IRC §§ 6721 and 6722 to 2018 filing obligations under the abovementioned sections.

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Author

Tom Hospod

Tom Hospod is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Tom focuses om Affordable Care Act (ACA) reporting, Tax Withholding, and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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