Once again, the IRS extended the due date for certain 2019 ACA information reporting requirements in Notice 2019-63. The due date for furnishing Form 1095-C (and 1095-B) to employees is extended from January 31, 2020, to March 2, 2020. (The due date for filing with the IRS remains unchanged at February 28, 2020, or March 31, 2020, if filing electronically). In addition, the IRS will not impose a penalty for failure to furnish Form 1095-C to any employee enrolled in an ALE member's self-insured health plan who is not a full-time employee for any month of 2019 if certain conditions are met. Nor will the IRS impose a penalty for incorrect or incomplete Forms provided that the employer makes a good faith effort to comply with the information reporting requirements. Although the latest round of relief offers no protection against the imposition of employer mandate penalties, and employers must be careful to comply with applicable deadlines and extensions, reporting relief is always welcome news.
KMK Law articles and blog posts are intended to bring attention to developments in the law and are not intended as legal advice for any particular client or any particular situation. The laws/regulations and interpretations thereof are evolving and subject to change. Although we will attempt to update articles/blog posts for material changes, the article/post may not reflect changes in laws/regulations or guidance issued after the date the article/post was published. Please consult with counsel of your choice regarding any specific questions you may have.
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PartnerAntoinette Schindel practices in KMK Law's Employee Benefits & Executive Compensation Group. Antoinette regularly advises employers regarding Affordable Care Act (ACA) compliance issues, including health coverage and ...
PartnerLisa Wintersheimer Michel is the co-leader of the Employee Benefits & Executive Compensation Group. Her practice primarily involves all aspects of qualified retirement plans, including profit sharing plans, 401(k) plans ...
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