Employers will have until March 2, 2020, to distribute Forms 1095 to employees. The original January 31 deadline has been extended for the fourth, consecutive year.
This relief was issued in IRS Notice 2019-63. Filing deadlines with the IRS have not been changed as noted below.
Because the individual mandate was repealed as of January 2019, individuals do not need to report whether they had coverage or not when filing 2019 federal income tax returns. It’s still recommended that taxpayers keep a copy of the forms received from employers or health insurance carriers. Some states have enacted their own individual coverage or filing requirements. To date, California, Massachusetts, New Jersey, Rhode Island, Vermont, and Washington, D.C. have laws reinstating the individual mandate.
| FILING REQUIREMENT | DEADLINE |
| Paper filing with IRS | February 28, 2020 |
| 1095 forms provided to employees | March 2, 2020 |
| Electronic filing with IRS | March 31, 2020 (required for groups filing 250 or more forms) |
