IRS Extends Deadlines for 2018 Individual Statements Under ACA Information Reporting Rules | Practical Law
In Notice 2018-94 (Nov. 29, 2018), the Internal Revenue Service (IRS) announced an extension of the deadlines for furnishing individual statements for 2018 (IRS Forms 1095-C and 1095-B), from January 31, 2019 to March 4, 2019. The guidance also extended transition relief for penalties under Internal Revenue Code Sections 6721 and 6722.