Once again (in Notice 2018-94) the IRS has extended the deadline for furnishing Forms 1095-B and 1095-C to individuals from January 31 to March 4, 2019.
The notice does not extend the due date for filing Forms 1094-B and 1094-C (and accompanying Form 1095s) with the IRS. Accordingly, the deadline remains February 28, 2019, for paper filings, and April 1, 2019, for electronic filings. The electronic filing of information returns (Forms 1094/1095) for the 2018 tax year will become available on January 15, 2019, at approximately 9 a.m. Eastern time.
For more information on the 1095 and 1094 reporting requirements go to Employer Reporting Requirements.