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IRS Extends Deadline to Furnish Forms 1095-C and 1095-B, and Extends Good Faith Transition Relief from Reporting Penalties
Trucker Huss 
[Guidance Overview] Dec. 21, 2016
"[Notice 2016-70] delays the deadline from January 31, 2017 to March 2, 2017 for employers to furnish the Form 1095-C to full-time employees and for providers of health coverage (such as insurers and multiemployer trusts that provide self-funded health plan benefits) to furnish the Form 1095-B to covered individuals. While employers and providers of 'minimum essential coverage' ... will still have to file the forms with the IRS by the original February 28, 2017 deadline if filing by paper, or March 31, 2017 if filing electronically, the 30-day delay for furnishing statements to employees and covered individuals gives employers and plans more time to help ensure forms are prepared properly and completely."
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