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ACA Reporting Deadlines Extended

Cottingham & Butler has obtained information regarding the extension of the plan year 2018 ACA reporting deadlines and wishes to provide its clients with the following update.


What Happened?


The IRS has issued Notice 2018-94, which provides a 30-day extension to the deadline for Applicable Large Employers (“ALEs”) to distribute the 2018 ACA reporting forms to employees and covered individuals.


Summary of Changes


The deadline for furnishing forms to individuals under Sections 6055 and 6056 for 2018 has been extended from Jan. 31, 2019, to March 4, 2019. This means employers have until March 4, 2019, to provide employees with the required 1095-C forms.


The deadline for providing paper and electronic copies of forms to the IRS has not changed.  The deadline for paper filing is February 28, 2019. ALEs filing 250 or more returns must file electronically through the IRS’s AIR system. The deadline for electronic filing is April 1, 2019.


What’s Next?


ALE employers may take an extra 30 days to provide employees with their 1095-C forms but must be sure to file with the IRS by the existing paper/electronic filing deadlines.


Contact Us if You Have Questions

Cottingham & Butler is prepared to assist you through this process. If you have any questions, please contact your Cottingham & Butler representative.


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