The IRS has issued Notice 2016-70, which provides a 30-day extension to the deadline for Applicable Large Employers (“ALEs”) to distribute the 2016 Affordable Care Act (“ACA”) reporting forms to employees and covered individuals.
NOTE: This extended deadline applies only to distributing the 2016 ACA reporting forms to employees and covered individuals and not to the deadline for filing the forms with the IRS. (The Wagner Law Group)