OSHA is not the only federal agency that has extended effective dates as the IRS has pushed back the deadline by which time large employers must provide their employees with certain 2016 ACA Forms. The January 31 deadline is now delayed until March 2, 2017, however the dates when the forms must be filed with the IRS have not changed. If the employer is manually filing 2016 Forms 1094-C and 1095-C with the IRS, it must be done by February 28, 2017, while electronically filing (e-file) the same forms gives the employer until March 31, 2017 to comply. On a less positive note however, overdue tax installment payments are going to become more expensive effective January 1, 2017. As we advised you back in August, IRS fees for those who pay overdue taxes on an installment plan will increase from the current $120 for a “Regular Installment Agreement” to $225 effective with the New Year.