IRS pushes due date to March 2018.
The IRS has announced extended deadlines for two forms: 1095-B and 1095-C.
The IRS notice (released on December 22, 2017) states the new deadline as March 2, 2018; the original deadline had been January 31, 2018.
However, the electronic filing deadlines of February 28 or April 2 have not changed.
According to a write-up of the changes from CapinCrouse LLP:
The IRS has also extended relief for reporting entities that can show that they have made good-faith efforts to comply with the information-reporting requirements of Forms 1095-B and 1095-C for 2017 (both for furnishing to individuals and for filing with the IRS) for incorrect or incomplete information reported on the return or statement.
This relief applies to missing and inaccurate taxpayer identification numbers and dates of birth, as well as other information required on the return or statement. It does not apply to reporting entities that do not make a good-faith effort to comply with the regulations or that fail to file an information return or furnish a statement by the due dates (as extended under the rules described above).
Read the full IRS notice here. For thorough guidance as you enter the 2018 tax season, order the 2018 Church & Clergy Tax Guide.