It is the opinion of many experts that there will not be an extension this year. For now, the 1095 forms are due to the employees no later than January 31, 2018, and the 1094 forms, with copies of the 1095 forms, must be submitted to the IRS by 2/28/18 if filing by mail and by 3/31/18 if filing electronically.
Employers should prepare and move forward in their ACA reporting just as they have the past couple of years. Whether they decide to do reporting themselves or hire a company to assist with reporting, the time to act is now. There is no indication that this will change soon and definitely unlikely to change before the end of the year.