Reporting and Filing Extensions
Because the deadlines for TY2017 are very tight; only 30 days in January to prepare and mail employee forms, considering a request an extension of time should be considered. There is also a significant amount of confusion about how the ACA reporting extensions work. The first thing you need to know is that there are TWO DIFFERENT extensions which require different requests to the IRS.
- IRS Filing: Extension of time to file to the IRS (deadline Feb. 28, 2018 for paper filers; April 2, 2018 for eFilers).
- Form Distribution: Extension of time to distribute Form 1095 to employees (deadline Jan. 31, 2018).
IRS Filing: An Applicable Large Employer (ALE) must file the appropriate forms 1094 and 1095 with the IRS. Should you need additional time submitting the data to the IRS, you can receive an automatic 30-day extension by completing Form 8809. To download a fillable version of PDF Form 8809 for a deadline extention, click here
Form Distribution: There is a totally separate procedure to request deadline extensions for employers to furnish Form 1095 to recipients.
You may request an extension of time to furnish the statements to recipients by sending a letter to Internal Revenue Service, Information Returns Branch, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430.
The letter must include (a) filer name, (b) filer TIN, (c) filer address, (d) type of return, (e) a statement that extension request is for providing statements to recipients, (f) reason for delay, and (g) the signature of the filer or authorized agent. Your request must be postmarked by the date on which the statements are due to the recipients. If your request for an extension is approved, generally you will be granted a maximum of 30 extra days to furnish the recipient statements.