ACA Information-Reporting Deadlines Extended for 2015: Various Documents Updated

Author: Tracy Morley, XpertHR Legal Editor

In late 2015, the IRS extended the deadlines by which an employer must fulfill Affordable Care Act (ACA) information-reporting requirements under Internal Revenue Code Sections 6055 and 6056. Applicable to Forms 1094-B, 1095-B, 1094-C and 1095-C filed for 2015 in 2016 only, the due dates are:

  • March 31 - Statements provided to employees;
  • May 31 - Paper forms filed with the IRS; and
  • June 30 - Electronic forms filed with the IRS.

In light of this development, the following documents have been updated: