These due dates are extended on a one-time basis only and do not apply to future filings. The specific extended deadlines are as follows:
As a result of these extensions, individuals might not receive a Form 1095-B or Form 1095-C by the time they file their 2015 tax returns. If an individual files their individual income tax return before receiving a Form 1085, relief is provided and the individual is not required to file an amended income tax return if they retain the Form 1095 with their personal tax records.