The Internal Revenue Service (IRS) has issued Notice 2018-94, which extends the deadline for 2018 reporting requirements information for insurers, self-insuring employers, and other providers of minimum essential coverage under sections 6055 and 6056.
Specifically, the notice extends the deadline for providing the 2018 Form 1095-B, Health Coverage, and the 2018 Form 1095-C, Employer Provided Health Insurance Offer and Coverage. The deadline has been moved from January 31, 2019 to March 4, 2019.
This applies to all Applicable Large Employers (ALEs).
This notice also extends transitional good-faith relief from section 6721 and 6722 penalties to the 2018 information reporting requirements under sections 6055 and 6056.
A copy of Notice 2018-94 can be found here.