"[F]or the first time, an individual must complete line 61 (as shown in previous iterations) of the Form 1040 when filing his/her tax return.... It is reasonable to assume that an employee is more likely to inquire as to the whereabouts of the [ACA] information necessary to complete his/her 2017 tax return. Therefore, the possibility of word getting back to the IRS that an employer is not furnishing the Form 1095-C statements to employees is also likely greater in 2017 compared to past years. Remember, an employer can be penalized $260 if it fails to furnish a Form 1095-C that is accurate by January 31, 2018 to the requisite employees."