In Notice 2016-27, the IRS has again delayed the initial due date for providing statements to the IRS and to beneficiaries reporting basis for estate and income tax purposes. This time, the delay is until June 30, 2016.
The IRS had previously delayed the reporting requirement until February 29, 2016, in Notice 2015-57 and then until March 31, 2016, in Notice 2016-19.