Treasury and the IRS announced in Notice 2016-4 that the due dates for information reporting for employers under the ACA have been extended.  The due dates for employers to file with the IRS the 2015 Form 1095-B, Health Coverage (and the 1094-B transmittal), and the 2015 Form 1095-C, Employer-Provided Health Insurance Offer and Coverage (and the 1094-C transmittal), were extended from February 29, 2016 to May 31, 2016, if not filing electronically, and from March 31, 2016 to June 30, 2016, if filing electronically.  The due date for providing the information statements to individuals is extended from February 1, 2016 to March 31, 2016.