Most draft forms for 2018 reporting under Section 6055 and Section 6056 are now available. The draft 2018 forms are substantially similar to the final 2017 versions. The “Plan Start Month” box in Part II of Form 1095-C continues to be optional for 2018 reporting. Additional clarifications have been included in the draft instructions.
- January 31, 2019: Individual statements (1095-C) distributed for calendar year 2018
- February 28, 2019: IRS returns for 2018 filed by paper
- April 1, 2019: IRS returns for 2018 filed electronically