By when does the entity filing the annual return reporting minimum essential coverage have to provide a written statement to employees?

Author: Gloria Ju

A written statement must be provided no later than January 31 of the year following the calendar year for which the information return was filed. (If the due date falls on a Saturday, Sunday or legal holiday, then the next business day.) The reporting entity may give the employee a copy of the return filed with the IRS.

For 2017 information reported in 2018 only, the deadline was extended to March 2, 2018.