Employers with more than 50 employees (or fewer than 50 if they sponsor a self-funded health plan) have until March 2, 2017, to provide employees a copy of the IRS-required Form 1095. The original deadline was January 31. The deadline for filing with the IRS has not changed.
This is the second year employers have had to comply with the new IRS reporting regulation required under the Affordable Care Act. Employers with more than 50 employees must issue a 1095-C; employers with fewer than 50 employees, who also sponsor a self-funded plan, must issue Form 1095-B. Employers with fewer than 50 employers who sponsor a fully insured plan are exempt from the reporting requirement. For information on the complete ACA reporting requirement, visit the IRS webpage.