Skip to Content



Forms 1094 and 1095 automatic extension for 2015

January 7, 2016 Article 1 min read
Authors:
Michael Krucker
On December 29, 2015, the Internal Revenue Service announced that it automatically extended the due dates for certain healthcare reform information reported on Forms 1094 and 1095 that are required to be filed by certain health insurers, self-insured health plans, and large employers that sponsor health plans.

These due dates are extended on a one-time basis only and do not apply to future filings. The specific extended deadlines are as follows:

Table describing the changes in deadlines for healthcare reform information
Click to enlarge >>

As a result of these extensions, individuals might not receive a Form 1095-B or Form 1095-C by the time they file their 2015 tax returns. If an individual files their individual income tax return before receiving a Form 1085, relief is provided and the individual is not required to file an amended income tax return if they retain the Form 1095 with their personal tax records.

Related Thinking

June 15, 2022

Key takeaways: 2022 AICPA & CIMA Employee Benefit Plans Conference

Article 1 min read
May 31, 2022

409A compliance: Errors, penalties, & corrections

Article 2 min read
May 4, 2022

Be ready: Plan audit preparedness and IRS & DOL hot topics

Webinar 60 min watch