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IRS Announces Filing Extension for Furnishing 2018 Forms 1095-B and 1095-C Along with Continued Good Faith Transition Relief
Jackson Lewis P.C. Link to more items from this source
[Guidance Overview]
Dec. 3, 2018
"[R]eporting entities will not be subject to reporting penalties for incorrect or incomplete information if they can show that they have made good faith efforts to comply with the 2018 Form 1094 and 1095 information-reporting requirements. This relief applies to missing and incorrect taxpayer identification numbers and dates of birth, and other required return information. However, no relief is provided where there has not been a good faith effort to comply with the reporting requirements or where there has been a failure to file an information return or furnish a statement by the applicable due date."

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