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2018 ACA Reporting: Filing Extensions, Forms Changes, and Good Faith Compliance
von Briesen & Roper, s.c. 
[Guidance Overview] Jan. 24, 2019
"For the third consecutive year, the IRS has provided an automatic extension for furnishing Forms 1095 to employees and has extended the good faith compliance standards for ACA reporting.... Generally, the relief will apply to missing or incorrect information such as social security number or date of birth. However, the relief does not apply to a failure to file, or timely file, any reports."
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