In Notice 2020-76, the IRS has again extended the 1095-C and 1095-B form distribution deadline for employers required by the Affordable Care Act (ACA).

ACA Reporting Requirements

All US employers who meet the 50 or more full-time or full-time equivalent employee requirement (also known as applicable large employers “ALEs”) are required to report healthcare coverage information to their employees and the IRS. Deadlines for filing the forms with the IRS have not been extended. See below for deadline details:

Delivery of Form 1095-C and 1095-B to Employees: March 2, 2021

Paper Filing of Forms: February 28, 2021

Electronic Filing of Forms: March 31, 2021

The Notice also extends “good-faith” reporting relief for employers who submit incomplete or incorrect information reported on forms for 2020. The relief does not apply to those who fail to file the forms or those who file after the deadline.

https://www.irs.gov/pub/irs-drop/n-20-76.pdf