"Notice 2020-76 provides transition relief by extending the due date for the Form 1095-B and Form 1095-C statements that were to be furnished to individuals by February 1, 2021 (as a result of January 31, 2021 falling on a Sunday) to March 2, 2021. Importantly, the permissive extension discussed in the instructions to the respective Forms no longer applies.... Notice 2020-76 provides relief from the penalty under section 6722 for entities required to furnish the Form 1095-B to individuals in certain cases.... [A] similar transition relief provision was not extended to the Form 1095-C except in an extremely limited circumstance."  MORE >>