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IRS Grants Extension for 6055 and 6056 Reporting

Jan 07, 2016

On December 28, 2015, the IRS announced that it is granting an automatic extension for the 2015 information returns required of insurers, employers and certain other providers of Minimum Essential Coverage (MEC) under Section 6055 and 6056 of the Internal Revenue Code (IRC).

Coverage providers that need more time now have until March 31 to get Form 1095 to individuals and until June 30 to electronically file with the IRS. For providers not filing electronically, the deadline is May 31, 2016.

Notice​ 2016-4 explains that the IRS is prepared to receive filings beginning in January as originally scheduled. Employers and insurers are filing the Affordable Care Act (ACA) information returns for the first time, as required by the health law. Therefore, the IRS wants to give the employers, insurers and other providers of minimum essential coverage more time, if necessary, to gather, analyze and report the information.

UnitedHealthcare Approach
UHC is continuing to work toward meeting the original timelines communicated by the IRS. In fact, they began to furnish the required Forms to subscribers in December. However, the extension gives them some flexibility, if needed, and they will have all 1095-B forms to subscribers before the March 31, 2016 deadline.

Information Supports the Mandates
These reports contain information that is needed to enforce ACA individual and employer mandates.

Reporting Extension Summary
Coverage ProviderReporting ReasonNew 2016 DateOriginal 2016 Date
Applicable Large Employers (ALE) and InsurersForms (1095-B, 1095-C) report MEC coverage and are furnished to subscribers (responsible individuals) to support their income tax filing.March 31, 2016
  • Form 1095-B
  • Form 1095-C
January 31, 2016
ALE and Insurers A filing made with the IRS that aggregates the coverage information contained in the individual 1095-B, 1095-C forms. June 30, 2016
(if filing electronically)
  • Form 1094-B
  • Form 1094-C


May 31, 2016 (if paper filing)

  • Form 1094-B
  • Form 1094-C
March 31, 2016
(if filing electronically)

February 28, 2016 (if paper filing)

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