"The deadline extensions in the Notice apply only to the 2015 calendar year forms that are filed and furnished in 2016. There will no longer be a process in place for requesting or applying for extended due dates for the 2015 calendar year ... The IRS suggests that employers that fail to meet even these extended deadlines should still furnish and file the forms as soon as possible after the deadline because they may receive a reduced penalty (generally $250 per return), depending on a number of factors."