On Dec. 2, 2019, IRS Notice 2019-63 extended the due date for furnishing forms to individuals under Sections 6055 and 6056 for 2019 to March 2, 2020. This Notice also extends good-faith transition relief from penalties related to 2019 ACA reporting, and provides additional penalty relief related to failures to furnish 2019 forms to individuals under Section 6055 only.

This ACA Compliance Bulletin provides an overview of the transition relief.