Compliance Confidence
IRS Issues Relief From Distributing 1095-Bs
IRS Issues Relief From Distributing 1095-Bs
In Notice 2019-63, the IRS provides a welcome ACA reporting relief for employers and insurance carriers.
As with prior years, the IRS extended the deadlines to complete and distribute certain ACA reporting forms.
Form |
To IRS
|
To IRS
|
To Employee
|
To Employee
|
1095-C |
|
No Extension | Jan. 31 | Mar. 2 |
1095-B |
|
No Extension | Jan. 31 | Mar. 2 |
The IRS provided additional relief to entities required to distribute Form 1095-B. The insurance carrier typically issues the 1095-B for insured plans. There are also some employers that must complete and distribute the 1095-B if it is a non-ALE (applicable large employer) self-insured plan. The 1095-B is intended to report coverage for purposes of individual mandate compliance. However, beginning January 1, 2019, the individual mandate penalty was eliminated.
For these two groups reporting on the B forms, the IRS stated that it will not assess a penalty for failure to distribute Form 1095-B to participants in cases where the reporting entity meets the following requirements:
- Prominently place a notice on its website with an email address, physical address, and telephone number, where individuals can contact the entity to request a copy of the 1095-B; and
- The reporting entity provides a copy of the 1095-B within 30 days of the request.
Importantly, this relief does not apply to the employer mandate reporting requirement to complete and distribute Form 1095-C. ALEs must still furnish a copy Form 1095-C to its full-time employee by the extended deadline, including completing Part III that is required for self-insured plans.
Staying on top of changes in the ACA can be challenging, especially when you have a range of other obligations to accomplish. Read about the latest ACA developments here: The Future of the Affordable Care Act (ACA): Ongoing Developments in the Constitutionality Challenge.
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