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ACA Reporting Deadline Extended by 30 Days
Spencer Fane Link to more items from this source
[Guidance Overview]
Nov. 21, 2016

"After repeatedly warning that last year's 'good-faith compliance' standard would not be available for 2016, the IRS has now reversed course.... As with the relief granted for 2015, however, this relief does not apply to missing or late filings.... [E]mployers may want to be prepared to answer questions from their employees who do not receive a Form 1095-B or 1095-C by the time they wish to file their personal tax returns."

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