The IRS has moved back the deadlines by which employers must furnish Forms 1095-C and 1095-B in early 2019. As a result:
- Employers with 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-C to all full-time employees no later than March 4, 2019.
- Self-insured employers with fewer than 50 or more full-time employees (including full-time equivalent employees) generally must furnish a Form 1095-B to all responsible individuals—typically the primary insured, an employee or former employee, or other related person named on the application for insurance—no later than March 4, 2019.
The deadline for employers to file all Forms 1094 and 1095 with the IRS remains February 28, 2019 (or April 1, 2019, if filing electronically).
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