IRS Permanently Extends the Deadline for Providing Form 1095-B/1095-C

Under the Affordable Care Act (ACA), applicable large employers and employers providing minimum essential health coverage are required to file Form 1095-C (for applicable large employers sponsoring self-funded health plans) or 1095-B (for insurance companies who offer fully insured health coverage) with the IRS. These forms must also be provided to full-time employees and employees receiving minimum essential coverage. 

The final regulations do not extend the deadline for transmitting the forms to the IRS. For 2023, the due dates for transmitting the forms to the IRS are February 28, 2023 (if filing on paper) and March 31, 2023 (if filing electronically). For more information on this topic, read this brief article by Winston & Strawn.