The IRS has announced a 30-day automatic extension of the due date for providing 2017 health coverage information reporting forms to individuals. Insurers, self-insured employers, certain other coverage providers, and applicable large employers will now have until 3/2/18, rather than 1/31/18, to issue 2017 Form 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage) to individuals. The good-faith transition relief provided from penalties under IRC Secs. 6721 and 6722 is also extended to the 2017 information reporting requirements. The notice does not extend the due date for employers and providers to file 2017 Form 1094-B, Form 1095-B, Form 1094-C , or Form 1095-C with the IRS. The due date for these forms remains 2/28/18, or 4/2/18 if filing electronically. Notice 2018-6, 2018-3 IRB .