On Sept. 17, 2015, the IRS released final 2015 versions of Forms 1094-B, 1095-B, 1094-C and 1095-C, along with related instructions, that employers will use to report under Sections 6055 and 6056. The final instructions include extensions of time to file and a process to obtain an electronic reporting waiver, as well as important clarifications on reporting of HRA coverage. This Health Care Reform Bulletin provides an overview of key clarifications in the final forms and instructions.

Final IRS Forms and Instructions for 2015 Section 6055 and 6056 Reporting