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Another Year, Another ACA Reporting Extension
HUB International Link to more items from this source
[Guidance Overview]
Dec. 3, 2019

"New this year, the IRS is giving coverage providers (like insurance carriers) a limited pass on providing the 1095-B statements to individuals (filing with the IRS is still required).... To qualify for the relief, the coverage provider has to post a notice on its website that the form is available on request. It also has to provide the form within 30 days of a request. Notably, this relief does not apply to self-funded employers who report coverage taken by full-time employees on Part III of the Form 1095-C."

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