"Importantly, the automatic and permissive extensions discussed in the instructions to the Form 1094-C and Form 1095-C no longer apply. Therefore, the March 31, 2016 deadline for furnishing the 1095-C statements is now a hard deadline. Similarly, the May 31, 2016 deadline for employers who are not filing electronically and the June 30, 2016 deadline for employers who are filing electronically are now hard deadlines."