The IRS is seeking comments from the public as to whether an extension to the due date for furnishing statements to individuals under Section 6055 and 6056 would be necessary for future years and, if so, why.
**For all previous filing years, the IRS granted an automatic extension to the deadline for distributing Forms 1095B and 1095C. Generally, the extension was 30 days, which moved the deadline from January 31 to early March.**
Very few comments were submitted on a previous IRS request, which indicates to the IRS that this relief may no longer be necessary.
**This means the original deadline will be January 31 for all employers.**
Unless the IRS receives comments explaining why this relief continues to be necessary, the relief will no longer be granted.
Employers, Plan Sponsors, Insurance Companies, and other Reporting Entities are strongly encouraged to submit comments and feedback via the Federal e-Rulemaking Portal at www.regulations.gov.
**If the Notice titled “Transition Relief Related to Health Coverage Reporting Required by Sections 6055 and 6056 for 2020 (Notice 2020-76)”, with the “Comment” link below it does not appear, type “IRS- 2020-0037” in the search field.**
Alternatively, taxpayers and reporting entities may mail comments to:
- Internal Revenue Service
- Attn: CC:PA:LPD:PR (Notice 2020-76) Room 5203
- P.O. Box 7604
- Ben Franklin Station
- Washington, D.C. 20044
The IRS expects to have limited personnel available to process public comments submitted on paper through the mail. Until further notice, any comments submitted on paper will be considered to the extent practicable.
Comments must be submitted by February 1, 2021.