The IRS has announced that it has delayed the deadline for employers to distribute the Form 1095-C to employees and for employers to file the Form 1094-C Form with the IRS. These forms have critical coverage information regarding medical health care coverage under the Affordable Care Act.
The IRS is informing individual taxpayers that due to these extensions, they may not receive a Form 1095-B or 1095-C by the time they are ready to file their 2015 individual income tax return.
While the information on these forms may assist in preparing a return, they are not required to file. Like last year, taxpayers can prepare and file their returns using other information about their health insurance. Individuals do not have to wait for their Form 1095-B or 1095-C in order to file.