N-2018-94: Extension of due date for furnishing statements and of good-faith transition relief under I.R.C. Sections 6721 and 6722 for reporting required by I.R.C. sections 6055 and 6056 for 2018

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IRS GuideWire November 29, 2018

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Issue Number:    N-2018-94

Inside This Issue

Notice 2018-94 extends the due dates for certain 2018 information reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section 6055 and for applicable large employers under section 6056.  Specifically, this notice extends the due date for furnishing to individuals the 2018 Form 1095-B, Health Coverage, and the 2017 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, from January 31, 2019, to March 4, 2019.  This notice also extends transitional good-faith relief from section 6721 and 6722 penalties to the 2018 information reporting requirements under sections 6055 and 6056.

Notice 2018-94 will appear in IRB 2018-51 dated Dec. 17, 2018.

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