On November 18, 2016, the IRS issued Notice 2016-70 which extended the 2017 due date for providing 2016 health coverage information forms to individuals. Insurers, self-insuring employers, other coverage providers, and applicable large employers now have until March 2, 2017 to provide Forms 1095-B or 1095-C to individuals, which is a 30-day extension from the original due date of January 31, 2017.
The IRS has not extended the due dates for employers and providers to file Form 1095-B or 1095-C for 2016 with the IRS in 2017. The due dates to file these returns with the IRS remain February 28, 2016, for paper returns and March 31, 2016 for electronic filers. ACA filers can go to the "What’s Trending" page on the ACA Tax Provision page on www.irs.gov for additional information.
Source:
https://www.irs.gov/tax-professionals/e-file-providers-partners/filing-information-returns-electronically-fire
