Large employers (50+ employees) must give employees Form 1095C to report employer-provided health coverage (or lack of it) for 2018 and transmit copies to the IRS with Form 1094C. The IRS has extended the due date to March 4, 2019, for giving forms to employees. Transmittals to the IRS are required by February 28, 2019 (unchanged) if filing paper forms with the IRS, or April 1, 2019, if filing electronically. Smaller employers with self-insured plans (e.g., HRAs) have the same deadlines for their Forms 1095B and 1094B.
Barbara Weltman
Big Ideas for Small Business, Inc.
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BOI reporting cont'd. But this isn’t the end of the story. The government filed a notice of appeal with the appellate court, and FinCEN says “deadline stay—voluntary submission only” (https://bit.ly/3ZpKxwU Note: There are cases challenging CTA that are still pending.