{"id":962,"date":"2020-01-29T16:25:52","date_gmt":"2020-01-29T16:25:52","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=962"},"modified":"2020-07-31T13:25:37","modified_gmt":"2020-07-31T13:25:37","slug":"irs-extends-affordable-care-act-reporting-and-compliance-offers-relief-from-some-penalties","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/01\/29\/irs-extends-affordable-care-act-reporting-and-compliance-offers-relief-from-some-penalties\/","title":{"rendered":"IRS Extends Affordable Care Act Reporting and Compliance; Offers Relief from Some Penalties"},"content":{"rendered":"

In Notice 2019-63, the IRS has extended certain Affordable Care Act (ACA) information-reporting requirements from January 31, 2020 to March 2, 2020 and provided relief from some penalties related to those reporting requirements.<\/p>\n

Specifically:<\/p>\n

    \n
  1. Employers, insurers, and other providers of minimum essential health care coverage have until March 2, 2020 to furnish the 2019 Forms 1095-B and 1095-C to individuals.<\/li>\n
  2. This extension does not extend to the filing requirements for Forms 1094-B, 1094-C, 1095-B, or 1095-C to the IRS.<\/li>\n
  3. Penalties for failing to file a 2019 Form 1095-B with individuals will not be assessed if the reporting entity (i) posts a prominent notice on its website giving responsible individuals information they need to request the 1095-B and (ii) furnishes the 2019 1095-B within 30 days of receiving the request.<\/li>\n
  4. This relief does not extend to the requirement to timely furnish a 2019 Form 1095-C to responsible individuals.<\/li>\n
  5. Penalty relief is also extended to reporting entities who, in good faith, report incorrect or incomplete information on these Forms. The Notice has more detail.<\/li>\n<\/ol>\n

    You can, and should, read the full Notice<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

    In Notice 2019-63, the IRS has extended certain Affordable Care Act (ACA) information-reporting requirements from January 31, 2020 to March 2, 2020 and provided relief from some penalties related to those reporting requirements. Specifically: Employers, insurers, and other providers of minimum essential health care coverage have until March 2, 2020…<\/p>\n","protected":false},"author":37,"featured_media":330,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false,"_links_to":"","_links_to_target":""},"categories":[15],"tags":[251],"class_list":["post-962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-benefits","tag-affordable-care-act"],"acf":[],"yoast_head":"\nIRS Extends Affordable Care Act Reporting and Compliance; Offers Relief from Some Penalties - Don\u2019t Tax Yourself<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2020\/01\/29\/irs-extends-affordable-care-act-reporting-and-compliance-offers-relief-from-some-penalties\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Extends Affordable Care Act Reporting and Compliance; Offers Relief from Some Penalties - Don\u2019t Tax Yourself\" \/>\n<meta property=\"og:description\" content=\"In Notice 2019-63, the IRS has extended certain Affordable Care Act (ACA) information-reporting requirements from January 31, 2020 to March 2, 2020 and provided relief from some penalties related to those reporting requirements. 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