Under Notice 2016-70 the IRS extended the deadline for providing the 2016 Forms 1095-B and 1095-C to individuals from January 31, 2017 to March 2, 2017. The extension only affects the 2016 forms that are to be filed in the 2017 year. Forms 1094-B, 1094-C, 1095-B and 1095-C must still be filed with the IRS by February 28, or by March 31 if filing electronically.
The IRS also extended its good faith transitional relief for filing the 2016 forms. Thus the good faith transitional relief that applied last year for filing the 2015 forms applies this year for filing the 2016 forms.