The IRS recently released proposed regulations (REG-109128-21
) that would permanently extend applicable large employers’ due date for furnishing Form 1095-C to individuals by 30 days—from Jan. 31 to March 2 (or March 1 in a leap year). The proposed regulations also address other Affordable Care Act reporting matters.
Employers may rely on the proposed regulations beginning with the Form 1095-C reporting requirements for the 2021 calendar year.
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