The IRS extended the 2017 due date for employers and coverage providers to furnish information statements to individuals. The due dates to file those returns with the IRS are not extended. This chart can help you understand the upcoming deadlines.
Action 2017 Reporting Due Dates for… 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* Provide 1095-B to responsible individuals
Not Applicable** Mar. 2 Mar. 2 File 1094-B and 1095-B with the IRS Not Applicable** Paper: Feb. 28E-file: Mar. 31* Paper: Feb. 28E-file: Mar. 31* Provide 1095-C to full-time employees Mar. 2 Not Applicable Not Applicable File 1095-C and 1094-C with the IRS Paper: Feb. 28E-file: Mar. 31* 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