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IRS Again Delays Employer ACA Reporting
Buck Link to more items from this source
[Guidance Overview]
Dec. 27, 2017
"The IRS did not extend the deadline for filing the statements, along with the 1094-C and 1094-B transmittal forms, to the IRS. That deadline remains April 2, 2018, if filing electronically.... [F]ilers can obtain an automatic 30-day extension by submitting Form 8809 ... by the due date for the ACA information returns. Form 8809 may be submitted on paper or electronically, and no explanation for the extension is required."

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