2015 Tax Year IRS Forms 1095-C and 1094-C Filing Deadlines

Beginning with the 2015 tax year, all employers classified under the Patient Protection and Affordable Care Act (“ACA”) as “Applicable Large Employers” (“ALE”) are required to file Forms 1095-C and 1094-C with the IRS that show which employees are provided “affordable coverage.” Form 1095-C must be prepared for each employee; Form 1094-C is a single return filed by the employer. 

The IRS has extended filing deadlines for Forms 1094-C and 1095-C to May 31, 2016 for paper filings and June 30, 2016 for electronic filings.

For further details, read the memo by Anna Elento-Sneed and Ryan Loeffers.