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:
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.
