In its payroll industry telephone conference call on 7/2/15, the IRS said that employers can request an extension of the Affordable Care Act (ACA) deadlines for filing information returns with the IRS and furnishing ACA statements to payees, as required by IRC Secs. 6055(c)(1) and 6056. According to the IRS spokesperson on the conference call, forms that can be extended include Form 1094-C , Form 1096-C, Form 1094-B, and Form 1095-B . To request an extension, employers should file Form 8809 (Application for Extension of Time to File Information Returns), which will be revised to include boxes for ACA information returns. Filers can request an automatic 30-day extension of the information return filing deadline on Form 8809 , and an additional 30-day extension if (a) the IRS granted the first automatic 30-day extension, and (b) the additional extension is filed before the expiration of the automatic 30-day extension.
