The IRS extended the 2018 due date for certain employers and health coverage providers to furnish 2017 health coverage information forms to individuals.

The following organizations now have until March 2, 2018, to provide Forms 1095-B or 1095-C to individuals:

The March 2 date is a 30-day extension from the original due date of Jan. 31.

These organizations must furnish statements to employees or covered individuals. The statements have information about the health care coverage offered or provided to the employees or covered individuals. The recipients may use this information to determine if they can claim the premium tax credit on their individual income tax returns.

This 30-day extension is automatic. Employers and providers don’t have to request it. The due dates for filing 2017 information returns with the IRS are not extended. For 2018, the due dates to file information returns with the IRS are:

Because of these extensions, individuals may not receive their Forms 1095-B or 1095-C by the time they are ready to file their 2017 individual income tax return. While information on these forms may assist in preparing a return, taxpayers are not required to have these forms to file. Taxpayers can prepare and file their returns using other information about their health coverage. Taxpayers do not have to wait for Forms 1095-B or 1095-C to file.

Source: IRS Tax Tips

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