March 27, 2018
The deadline to file the 2017 Forms 1094-C and 1095-C for paper filers, February 28, 2018, has come and gone. Therefore, to timely file the Forms 1094-C and 1095-C an employer’s only option is to file the Forms electronically. The deadline to electronically file the 2017 Forms 1094-C and 1095-C with the IRS is March 31, 2018 (it is actually April 2, 2018 because March 31, 2018 is a Saturday). If an employer is not prepared by the deadline, the employer may receive an automatic 30 day extension by filing a Form 8809 with the IRS. This would extend the electronic deadline until April 30, 2018. This article provides basic instructions regarding how an employer should complete the Form 8809.
First, and importantly, the Form 8809 must be filed with the IRS by April 2, 2018 due date. To receive the automatic 30 day extension, it is critical the employer files the Form 8809 before the original due date. The good news is the Form 8809 is simple to complete.
In part one the employer will enter its name and address along with a person's contact information (name of an individual, telephone number, and email address) in case the IRS needs to follow up regarding the extension. In part two the employer will enter its employer identification number (EIN). Part three requires the employer to check whether it will file the Forms 1094-C and 1095-C electronically or on paper. Given it is already March 27, 2018, an employer will need to check the “electronic” box in order to file the Form 8809 in a timely fashion.
The only other pertinent box for filing an extension for the Forms 1094-C and 1095-C is part 6. The employer should check the “1094-C, 1095-C” box in the far right column. Finally, a representative of the employer will need to sign and date the Form 8809 under penalties of perjury. It is really that simple to get 30 extra days (28 extra days this year) to file the Forms 1094-C and 1095-C with the IRS!
An employer has two options to file the Form 8809 with the IRS. The IRS prefers that an employer completes the Form through the IRS’ FIRE system at https://fire.irs.gov. This system is user friendly and can be completed in a matter of minutes. Alternatively, an employer can complete the Form 8809 on paper. If an employer elects the paper method, the Form 8809 should be sent to:
- Department of the Treasury
- Internal Revenue Service Center
- Ogden, UT 84201-0209
Any employer who does not know if it can meet the deadline for filing the Forms 1094-C and 1095-C, should file an extension. Please contact us if you have any questions or concerns regarding the extension process or if you need assistance filing the Forms electronically.
About the author – Ryan Moulder serves as General Counsel at Accord Systems, LLC and is a Partner at Health Care Attorneys P.C. Ryan received his LL.M. from Georgetown University Law Center and his J.D. from Saint Louis University School of Law. He has distinguished himself as a leader in the Affordable Care Act arena and has written and spoken on a variety of ACA topics as it relates to compliance for companies.
The information contained on this site is not, nor is it intended to be, legal advice. An attorney should be consulted for advice regarding your situation. Copyright © 2018 by Accord Systems, LLC. All rights reserved. You may reproduce materials available at this site for your own personal use and for non-commercial distribution. All copies must include this copyright statement.