On Friday, October 2nd, the IRS released a notice extending the due dates for providing Forms 1095-B and 1095-C to individuals from January 31, 2021 to March 2, 2021. The reporting requirements related to the Affordable Care Act apply to all employers with more than 50 employees. However, February 28, 2021 (or March 31, 2021 if filed electronically) remains the due date to the IRS for Forms 1094-B, 1095-B, 1094-C and 1095-C. The notice also provides an extension of relief for sections 6721 and 6722, stating that penalties will not be assessed if specific good faith efforts have been attempted. For more information view the Notice 2020-76 from the IRS.