The Internal Revenue Service (IRS) today issued Notice 2020-76, which provides additional transition relief for certain health coverage reporting.

The IRS explains that today's guidance:

• Extends the due dates under sections 6055 and 6056 from January 31, 2021, to March 2, 2021, for insurers, self-insuring employers, applicable large employers, and certain other providers of minimum essential coverage to furnish to individuals the 2020 Form 1095-B, Health Coverage, and the 2020 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
• Extends the due date from January 31, 2021, to March 2, 2021 for certain 2020 information-reporting requirements under Internal Revenue Code section 6055 and section 6056
• Provides relief from the section 6721 and section 6722 penalties for certain aspects of the 2020 information-reporting requirements under sections 6055 and 6056.

​The 10-page text of Notice 2020-76 is posted here. 

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