IRS extends "Good Faith" penalty relief and due date for furnishing 2018 forms 1095-B and 1095-C to individuals, but not for filing with the IRS

The IRS has issued Notice 2018-94 to announce limited relief for information reporting on Forms 1094 and 1095 for the 2018 tax year. The deadline for furnishing Forms 1095-B and 1095-C to individuals is extended from January 31 to March 4, 2019. However, the notice does not extend the due date for filing Forms 1094-B and 1094-C with the IRS. The IRS will again provide penalty relief for entities that can show they have made good faith efforts at compliance.

IRS Notice 2018-94: https://www.irs.gov/pub/irs-drop/n-18-94.pdf

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