On April 9, following on the heels of the passage of the CARES Act, the IRS released Notice 2020-23 (the “Notice”) in their ongoing response to the coronavirus (COVID-19) emergency. This notice supplements the extension guidance in Notices 2020-18 and 2020-20, and supersedes prior extension guidance.

On Nov. 28, 2018, in a piece of unexpected and good news, the IRS published Notice 2018-94. This notice extends the due date for providing Forms 1095-B and 1095-C to individuals and employees and extends the good faith effort relief from penalties for mistakes on Forms 1094-B, 1095-B, 1094-C and 1095-C.