The IRS announced in Notice 2018-6 an extension of the due date for furnishing Form 1095-B, Health Coverage, and Form 1095-C, Employer Provided Health Insurance Offer and Coverage to individuals for 2017 from January 31, 2018 to March 2, 2018.

However, the date for filing copies of the forms with the IRS has not been extended this year, thus they will continue to be due on February 28, 2018 if not electronically with the IRS, and April 2, 2018 for those filing electronically.

Noting that this means that some taxpayers will not have their forms regarding health insurance coverage at the time they plan to file their returns. The notice provides:

Because of the extension granted under this notice, some individual taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2017 tax return. Taxpayers may rely on other information received from their employer or other coverage provider for purposes of filing their returns, including determining eligibility for the premium tax credit under section 36B and confirming that they had minimum essential coverage for purposes of sections 36B and 5000A. Taxpayers do not need to wait to receive Forms 1095- B and 1095-C before filing their returns. Individuals need not send the information relied upon to the Service when filing their returns but should keep it with their tax records.

The IRS also warns that they do not plan to offer the same relief next year, noting:

The extension of time for furnishing information statements under sections 6055 and 6056 for 2017 provided in this notice has no effect on these information-reporting provisions for other years or on the effective date or application of other ACA provisions. Treasury and the Service do not anticipate extending this transition relief — either with respect to the due dates or with respect to good faith relief from section 6721 and 6722 penalties — to reporting for 2018.