The employee delivery deadline for the IRS Form 1095 was just extended from January 31st to March 2nd. The IRS did NOT extend the due date for filing the 1095 forms with the IRS, which are due on February 28th (paper filing) or March 31st (electronic filing).
Per Notice 2016-70, IRS extended the 2017 deadline from January 31 to March 2 for employers and insurers to furnish individual statements on 2016 health coverage and full-time employment status (Forms 1095-B and 1095-C). The IRS also extended the 2015 good-faith penalty relief to 2016 for incorrect or incomplete reports due in 2017.
In the Notice, the IRS did NOT extend the due date for filing of Form 1094 with the IRS February 28 (if filing by paper) or March 31 (if filing electronically). Filers can take advantage of an automatic 30-day extension of the IRS filing deadline by submitting Form 8809 before the relevant due date.