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Internal Revenue Bulletin:  2016-3 

January 19, 2016 


Table of Contents

Notice 2016–04Notice 2016–04

This notice extends the due dates for the 2015 information reporting requirements, both furnishing to individuals and filing with the Internal Revenue Service, for insurers, self-insuring employers, and certain other providers of minimum essential coverage under I.R.C. § 6055, and the information reporting requirements for applicable large employers under I.R.C. § 6056. This Notice also provides guidance to individuals who, as a result of these extensions, might not receive a Form 1095–B or Form 1095–C by the time they file their 2015 tax returns.

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