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The U.S. Treasury Department and the Internal Revenue Service extended the deadlines on both ACA tax form filings for Forms 1094-B and 1094-C and 1095-B, and 1095-C as well as the Cadillac Tax. The extension was granted in order to help employers, health care insurers, and payroll service providers additional time to work through the data and comply with reporting requirements.
Source:: PASBA