The IRS has extended the time you have to provide employees with their copies of Forms 1095-C or 1095-B to March 2, 2018. Important: The filing deadlines with the IRS still apply: Feb. 28, if you’re filing on paper or April 2, if you’re filing electronically.
The IRS has also extended the good faith penalty relief standard for errors on your 2017 forms. What’s good faith: The IRS will consider whether you made reasonable efforts to prepare for reporting, such as gathering and transmitting the necessary data to your third-party provider or testing your ability to transmit the data to the IRS. (Notice 2018-06, IRB 2018-03)