On November 18, the Internal Revenue Service released Notice 2016-70, which provides an extension of certain due dates for 2016 ACA health coverage reporting.
As a result, the due date for employers to provide individuals with Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, is extended from January 31, 2017 to March 2, 2017. The IRS also extended the deadline for providing individuals with Form 1095-B, Health Coverage, from January 31, 2017 to March 2, 2017.