This 30-day extension is automatic. Employers and providers don’t have to request it. For 2018, the due dates to file information returns with the IRS are:
- Feb. 28 for paper filers
- April 2 for electronic filers
Because of these extensions, individuals may not receive their Forms 1095-B or 1095-C by the time they are ready to file their 2017 individual income tax return. While information on these forms may assist in preparing a return, the forms are not required to file. Taxpayers can prepare and file their returns using other information about their health coverage. They do not have to wait for Forms 1095-B or 1095-C to file.
More information is contained in Notice 2018-06 available for download.