ACA Employee Copy Due Date and Transition Relief Extended for 2018

The IRS has just released Notice 2018-94, which will extend the due date for some Tax Year 2018 information-reporting requirements for ALEs, insurers, self-insured employers, and certain other providers of minimum essential coverage.

As of this notice, the due date to furnish employee copies of Forms 1095-B and 1095-C has been extended from January 31, 2019 to March 4, 2019.

Good-faith transition relief from Section 6721 and 6722 penalties for Tax Year 2018 reporting is also extended.

IMPORTANT: Please note that this does not extend the IRS filing due date of April 1, 2019.

1099 Tax Reporting Deadlines for Tax Year 2017

IRS Deadline for 1099 Tax Reporting

The deadline for paper filing 2017 Form 1099s with the Internal Revenue Service (IRS) is February 28, 2018, with the exception of 1099-MISC with Box 7 reporting.

The deadline for electronic filing 2017 Form 1099s with the Internal Revenue Service (IRS) is April 2, 2018, with the exception of 1099-MISC with Box 7 reporting.

The deadline for paper or electronic filing 2017 Form 1099-MISC with Box 7 reporting with the Internal Revenue Service (IRS) is January 31, 2018.

Recipient Deadline for 1099 Tax Reporting

The deadline for submitting 2017 Form 1099s to recipients is January 31, 2018.

State Deadlines for 1099 Tax Reporting

For states that require 1099 tax reporting, please note that 21 states and the District of Columbia have set new deadlines.

Many states that require 1099 reporting participate in the Combined Federal and State Filing Program. However, as these deadlines and requirements vary from state to state, it is always best to verify by contacting the responsible agencies for the states in which you are filing in order to avoid potential penalties.