Furnishing Deadline Delayed for 2018 ACA Reporting
On Nov. 29, 2018, the Internal Revenue Service (IRS) issued Notice 2018-94 to:
- Extend the due date for furnishing forms under Sections 6055 and 6056 for 2018 from Jan. 31, 2019, to March 4, 2019; and
- Extend good-faith transition relief from penalties related to 2018 information reporting under Sections 6055 and 6056.
Notice 2018-94 does not extend the due date for filing forms with the IRS for 2018. The due date for filing with the IRS under Sections 6055 and 6056 remains Feb. 28, 2019 (April 1, 2019, if filing electronically, since March 31, 2019, is a Sunday). (more…)