IRS Releases Notice 2018-94 Extending Due Date to Furnish Recipient Statements

December 10, 2018 Tom Hospod

The IRS has published Notice 2018-94, which intends to announce the deadline extension for some 2018 information reporting obligations by insurers, self-insuring employers, and other providers of minimum essential coverage under IRC § 6055 and four applicable large employers under § 6056.

Specifically, this notice extends due dates for 2018 Forms 1095-B and 1095-C from January 31 to March 4, 2019.

Additionally, this notice extends good-faith transition relief from penalties under IRC §§ 6721 and 6722 to 2018 filing obligations under the abovementioned sections.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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