Code Section 6056 requires ALEs with fully insured health plans to provide information about health plan coverage to their full-time employees each year using IRS Form 1095-C. In general, these statements were required to be provided to employees on or before Jan. 31. However, the IRS extended the annual deadline for furnishing employee statements for 30 days from Jan. 31. With the extension, this deadline is March 2, 2023. |