Beneficiary Enrollment Notification and Eligibility Simplification Act of 2016 or the BENES Act of 2016

This bill amends title XVIII (Medicare) of the Social Security Act and the Internal Revenue Code to:

• establish requirements for the Centers for Medicare & Medicaid Services (CMS) to notify individuals of their potential eligibility for Medicare;
• require the Internal Revenue Service to disclose to CMS specified taxpayer information for the purpose of establishing individuals' potential Medicare eligibility;
• restructure Medicare enrollment periods; and
• expand Medicare beneficiaries' rights to appeal certain enrollment errors.