IRS Notice 2016-70: Extension of Due Date for Furnishing Statements and of Good-Faith Transition Relief under Sections 6721 and 6722 for Reporting Required by Sections 6055 and 6056 for 2016 (PDF)
The IRS delayed the due date for furnishing 1095-Cs and 1095-Bs to individuals, from Jan 31 to March 2.
It did NOT delay the due date for filing 1094s and 1095s with the IRS, which remains February 28 if not filing electronically, and March 31 if filing electronically.
“This notice extends the due date for certain 2016 information-reporting requirements for insurers, self-insuring employers, and certain other providers of minimum essential coverage under section 6055 of the Internal Revenue Code (Code) and for applicable large employers under section 6056 of the Code. Specifically, this notice extends the due date for furnishing to individuals the 2016 Form 1095-B, Health Coverage, and the 2016 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, from January 31, 2017, to March 2, 2017. This notice also extends good-faith transition relief from section 6721 and 6722 penalties to the 2016 information-reporting requirements under sections 6055 and 6056…. [T]his notice does not extend the due date for filing with the Service the 2016 Forms 1094-B, 1095-B, 1094-C, or 1095-C, which remains February 28, 2017, if not filing electronically, or March 31, 2017, if filing electronically.”