The Internal Revenue Service (IRS) today extended the deadline for employers to furnish their employees with their annual health care information forms from Jan. 31 to March 2, though it left intact the deadline for employers to file their forms 1094-B and 1094-C with the agency. Those deadlines remain Feb. 28 for paper filing and March 31 for electronic filing.

Under the Affordable Care Act (ACA), employers each year are to provide their employees with both Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.

The employer-to-IRS forms apply to businesses with 50 or more employees and must be filed whether the employer offers health insurance or does not offer insurance.

The extension is explained in IRS Notice 2016-70.