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| Proposed Regs Permanently Extend Due Date to Furnish Forms 1095-B and 1095-C, Clarify Other Lingering Issues Accord  [Guidance Overview] Nov. 29, 2021 "The proposed regulations provide relief from the penalty under section 6722 for entities required to furnish the Form 1095-B to individuals in certain cases.... Unfortunately, a similar transition relief provision was not extended to the Form 1095-C except in an extremely limited circumstance.... [T]he proposed regulations make it [clear] that the IRS is no longer going to continue to ignore Forms 1094-B, 1095-B, 1094-C, and 1095-C that are submitted incorrectly or incompletely." |
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