On Nov. 18, 2016, the Internal Revenue Service issued Notice 2016-70, which provides certain extensions related to Affordable Care Act reporting for 2016.
Specifically, this notice:
Note: The due dates for filing forms with the IRS for 2016 are not affected by this guidance. The due date for filing with the IRS under Sections 6055 and 6056 remains Feb. 28, 2017 (March 31, 2017, if filing electronically).
Despite the extension, we encourage employers to furnish 2016 statements to individuals as soon as they are able.