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The IRS extended the 2017 reporting deadlines and good-faith effort relief to help taxpayers avoid penalties for incorrect or incomplete information.

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ACA Reporting Extension of 2017 Due Date and Good-Faith Transition Relief

  • Rick Krueger
  • 11/29/2016

On November 18, 2016, the IRS issued Notice 2016-70 extending the deadline for providing individuals Form 1095-B and 1095-C. The notice provides similar good-faith effort relief for 2016 as was available for 2015.

Reporting Requirement 2017 Deadline
Providing individuals Form 1095-B and/or 1095-C March 2
Filing Forms 1094-B, 1095-B, 1094-C, and 1095-C in Paper Format to the IRS February 28*
Filing Forms 1094-B, 1095-B, 1094-C, and 1095-C in Electronic Format to the IRS March 31*

* Notice 2016-70 did not extend the deadline for this requirement. 

Our ACA compliance services can help reduce your compliance and penalty risk.

The extension of the good-faith effort relief applies to taxpayers who report incorrect or incomplete information if they can adequately demonstrate to the IRS that a good-faith effort was made to comply. However, the good-faith effort relief is not guaranteed, and penalties may still apply.

The IRS has also stated that this relief does not apply for failure to timely provide or file a statement or return.

  • Rick Krueger
  • Principal
  • CLA Milwaukee Innovation Drive