The due dates for information returns for 2016 are as follows:
- Employee forms - January 31, 2017
- IRS paper forms - February 28, 2017
- IRS e-filed forms - March 31, 2017
The IRS has already made it abundantly clear that there will be no extension of due dates as there was for the 2015 returns.
In 2015, you have to offer coverage to 70% of your employees in order to avoid penalties. In 2016, you must offer coverage to 95% of your employees to avoid penalties.