IRS Extends Deadlines for 2017 Individual Statements Under ACA Information Reporting Rules | Practical Law
In December 2017, the Internal Revenue Service (IRS) announced a 30-day extension of the deadlines for furnishing individual statements for 2017 (IRS Forms 1095-C and 1095-B), from January 31, 2018 to March 2, 2018 (Notice 2018-06). The guidance also extended transition relief for penalties underInternal Revenue Code Sections 6721 and 6722.