In Notice 2016-70 issued on November 18, the IRS has provided an automatic 30-day extension of the due dates for furnishing individuals with 2016 Forms 1095-B (Health Coverage) and Forms 1095-C (Employer-Provided Health Insurance Offer and Coverage) from January 31, 2017, until March 2, 2017. The notice also extends the good-faith transition relief from the Section 6721 penalty for failure to timely file a correct information return and the Section 6722 penalty for failure to timely furnish a correct information statement to the 2016 reporting requirements. However, the due date for filing the forms with the IRS has not been extended. The deadline to file Forms 1094-B, 1095-B, 1094-C, and 1095-C with the IRS remains February 28, 2017, or March 31, 2017, if filing electronically.

Individuals who do not receive a Form 1095-B or 1095-C before they are ready to file their 2016 personal income tax return may rely on other information received from their employer or coverage provider.

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