The IRS extended the time for employers and coverage providers to furnish information to employees and covered individuals. Notice 2016-70 extends the due date for furnishing 2016 Form 1095-B and Form 1095-C from January 31, 2017 to March 2, 2017. The Notice also extends transition relief from penalties if an employer makes a “good faith effort” to comply with reporting requirements.
The IRS provided the following chart for reporting information, which applies only for reporting in 2017 for coverage in 2016.
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Action
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2017 Reporting Due Dates for…
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Applicable Large Employers – Including Those That Are Self-Insured
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Self-insured Employers That Are Not Applicable Large Employers
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Coverage Providers – other than Self-Insured Applicable Large Employers
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Provide 1095-B to responsible individuals
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Not Applicable
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Mar. 2
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Mar. 2
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File 1094-B and 1095-B with the IRS
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Not Applicable
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Paper: Feb. 28
E-file: Mar. 31
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Paper: Feb. 28
E-file: Mar. 31
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Provide 1095-C to full-time employees
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Mar. 2
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Not Applicable
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Not Applicable
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File 1095-C and 1094-C with the IRS
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Paper: Feb. 28
E-file: Mar. 31
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Not Applicable
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Not Applicable
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