On Decem­ber 22, 2017, the IRS released Notice 2018-06 to extend the due date for employ­ers to fur­nish 2017 Form 1095‑C or 1095‑B under the Afford­able Care Act’s employ­er report­ing require­ment. Employ­ers will have an extra 30 days to pre­pare and dis­trib­ute the 2017 form to indi­vid­u­als. The due dates for fil­ing forms with the IRS are not extended.


Applic­a­ble large employ­ers (ALEs), who gen­er­al­ly are enti­ties that employed 50 or more full-time and full-time-equiv­a­lent employ­ees in 2016, are required to report infor­ma­tion about the health cov­er­age they offered or did not offer to cer­tain employ­ees in 2017. To meet this report­ing require­ment, the ALE will fur­nish Form 1095‑C to the employ­ee or for­mer employ­ee and file copies, along with trans­mit­tal Form 1094‑C, with the IRS.

Employ­ers, regard­less of size, that spon­sored a self-fund­ed (self-insured) health plan pro­vid­ing min­i­mum essen­tial cov­er­age in 2017 are required to report cov­er­age infor­ma­tion about enrollees. To meet this report­ing require­ment, the employ­er will fur­nish Form 1095‑B to the pri­ma­ry enrollee and file copies, along with trans­mit­tal Form 1094‑B, with the IRS. Self-fund­ed employ­ers who also are ALEs may use Forms 1095‑C and 1094‑C in lieu of Forms 1095‑B and 1094‑B.

Extend­ed Due Dates

Specif­i­cal­ly, Notice 2018-06 extends the fol­low­ing due dates:

  • The dead­line for fur­nish­ing 2017 Form 1095‑C, or Form 1095‑B, if applic­a­ble, to employ­ees and indi­vid­u­als is March 2, 2018 (extend­ed from Jan­u­ary 31, 2018).
  • The dead­line for fil­ing copies of the 2017 Forms 1095‑C, along with trans­mit­tal Form 1094‑C (or copies of Forms 1095‑B with trans­mit­tal Form 1094‑B), if applic­a­ble, remains unchanged: 
    • If fil­ing by paper, Feb­ru­ary 28, 2018.
    • If fil­ing elec­tron­i­cal­ly, April 2, 2018.

The extend­ed due date applies auto­mat­i­cal­ly so employ­ers do not need to make indi­vid­ual requests for the extension.

More Infor­ma­tion

Notice 2018-06 also extends tran­si­tion­al good-faith relief from cer­tain penal­ties to the 2017 employ­er report­ing requirements.

Last­ly, the IRS encour­ages employ­ers, insur­ers, and oth­er report­ing enti­ties to fur­nish forms to indi­vid­u­als and file reports with the IRS as soon as they are ready.

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