The IRS has issued Notice 2016-04 which extends the due dates for the 2015 information reporting requirements, both furnishing to individuals and filing with the Internal Revenue Service (Service), for insurers, self-insuring employers, and certain other providers of minimum essential coverage under I.R.C. § 6055, and the information reporting requirements for applicable large employers under I.R.C. § 6056. The Notice also provides guidance to individuals who, as a result of these extensions, might not receive a Form 1095-B or Form 1095-C by the time they file their 2015 tax returns. Notice 2016-14 will appear in IRB 2016-3 dated Jan. 19, 2016, and can be viewed at https://www.irs.gov/pub/irs-drop/n-16-04.pdf.
IRS Extends The Deadline For 2015 Information Reporting Requirements