What is the deadline for filing the annual return reporting the terms and conditions of health care coverage provided to full-time employees under Internal Revenue Code (IRC) Section 6056?

Author: Gloria Ju

The annual return required under IRC Section 6056 must be filed on or before February 28 (March 31 if filing electronically) of the year following the calendar year to which it relates. If the due date falls on a Saturday, Sunday or legal holiday, then the next business day.