[Information has been added under Q&A 20 about the extension of time for 2016 reporting.] "IRS has extended the due date for furnishing 2016 Forms 1095-B to individuals, but has not extended the due date for filing the 2016 Forms 1094-B with the IRS.... The extension applies automatically and does not require the submission of any request or other documentation to the IRS. In view of this automatic extension, the rules allowing the IRS to grant extensions of time of up to 30 days to furnish Form 1095-C will not apply to the extended due date.... [T]he extended furnishing due date also applies for purposes of section 6056 reporting for 2016 (Forms 1094-C and 1095-C). Although IRS has not extended the due date for filing 2016 Forms 1094-B and 1095-B, note that Notice 2016-70 does not affect the normal provisions regarding automatic extensions of time for filing information returns, which can be obtained by submitting a Form 8809, Application for Extension of Time To File Information Returns, and it also does not affect the provisions regarding additional extensions of time to file."

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