Earlier in the year, the IRS had proposed a rule that intended to extend filing deadlines for certain employer documents, most notably the 1095-C. The IRS has now decided to make that rule permanent. The new deadline for employers to deliver their 1095-C forms to employees is March 2 (except in a leap year, where it would be March 1). Importantly, as this is an unconditional extension applicable to all employers, there will no longer be consideration of individual extensions past the March 2 deadline.

The IRS has also officially ended the Good Faith Reporting Relief for inaccuracies in these reporting forms. As such, a good faith effort to complete the forms will no longer be an excuse for incomplete/inaccurate filing.