The Internal Revenue Service (IRS) has released IRS Notice 2018-06, which provides a 30-day automatic extension to furnish to employees/covered individuals the 2017 IRS Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage) from January 31, 2018 to March 2, 2018. This extension is similar to the extension issued in 2016 and does not impact the deadline to furnish transmittal Forms 1094-C and 1094-B and copies of the individual forms to the IRS. The deadline to file these forms remains February 28, 2018 (April 2, 2018, if filing electronically). The IRS still encourages employers to furnish the forms to employees/covered individuals as soon as possible.