IRS Releases Final Forms and Instructions for ACA Reporting
On Feb. 8, 2015, the IRS released final versions of Forms 1094-B, 1095-B, 1094-C and 1095-C (and related instructions), which employers will use to report under Sections 6055 and 6056. The attached Health Care Reform Bulletin provides an overview of the final forms and instructions. These forms are not required to be filed for 2014, but reporting entities may voluntarily file them in 2015 for 2014 coverage. 2015 forms and instructions have not yet been released and may contain some changes.