IRS Notice N-2016-70 has extended the deadline for mailing the 2016 reporting year 1095 Forms from January 31^st, 2017 to March 2^nd, 2017. 

Importantly, the notice only extends the deadline for mailing the forms to employees and plan participants, and it does not extend the deadline for electronically transmitting the reporting data to the IRS. The electronic transmission deadline remains March 31^st, 2017. 

The notice also does not affect the provisions regarding the potential to receive an additional extension. Namely, the automatic 30-day extensions on the time for filing the data with the IRS remains an available option via the submission of a Form 8809 request on or before the March 31^st, 2017 deadline. Additionally, in cases of hardship, a filer may be granted an additional 30-day extension if they submit a request before their initial extended period expires explaining in detail why additional time is needed.