Good news! IRS Notice 2016-70 has extended the due date for distributing Form 1095-C to employees by 30 days to March 2, 2017. The extension only applies to Form 1095-C distribution and not to filing Form 1094-C with the IRS. The notice also extends good-faith transition relief from penalties to the 2016 information reporting requirements. The relief from penalties only applies to incomplete or inaccurate forms distributed or filed by the deadlines.