IRS extends deadline for Form 8928

Form 8928 must be filed by group health plans, plan sponsors or plan administrators who:

• fail to provide the required level of pediatric vaccine
• fail to comply with certain HIPAA requirements
• fail to make comparable Archer medical savings account contributions
• fail to make comparable HSA contributions 

Form 7004 must be filed to obtain the extension. This reporting requirement was effective January 1, 2010.

More information regarding Form 8928 can be found at the IRS website.