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Form 1095-B is titled "Health Coverage," while Form 1095-C is called "Employer-Provided Health Insurance Offer and Coverage." Both are mandated by provisions of the Affordable Care Act (ACA), which requires "health insurance issuers, self-insuring employers, government agencies, and other providers of minimum essential coverage to file and furnish annual information returns and statements regarding coverage provided."
The details of the extension can be found in IRS Notice 2018-94.
December 3, 2018
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The Internal Revenue Service (IRS), saying that "a substantial number of employers, insurers, and other providers of minimum essential coverage need additional time," has extended the deadline for supplying Form 1095-B and 1095-C to individuals from Jan. 31, 2019, to March 4, 2019.
Form 1095-B is titled "Health Coverage," while Form 1095-C is called "Employer-Provided Health Insurance Offer and Coverage." Both are mandated by provisions of the Affordable Care Act (ACA), which requires "health insurance issuers, self-insuring employers, government agencies, and other providers of minimum essential coverage to file and furnish annual information returns and statements regarding coverage provided."
The details of the extension can be found in IRS Notice 2018-94.
Form 1095-B is titled "Health Coverage," while Form 1095-C is called "Employer-Provided Health Insurance Offer and Coverage." Both are mandated by provisions of the Affordable Care Act (ACA), which requires "health insurance issuers, self-insuring employers, government agencies, and other providers of minimum essential coverage to file and furnish annual information returns and statements regarding coverage provided."
The details of the extension can be found in IRS Notice 2018-94. 
