Affordable Care Act (ACA) Reporting Forms

The IRS has released the drafted forms and instructions for reporting employer-provided coverage. The drafted forms include:

  • Form 1094-B: Transmittal of Health Coverage Information Returns
  • Form 1095-B: Health Coverage
  • Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
  • Form 1095-C: Employer-Provided Health Insurance Offer and Coverage

The forms will be used to report the following:

  • Which individuals had coverage that satisfied the ACA individual mandate for all or a portion of the calendar year
  • Which employers offered coverage that satisfied the ACA employer mandate

Reporting becomes mandatory in early 2016 and will be based on the 2015 calendar year. The IRS expects to release the final forms and instructions in before the end of 2014.

Comments on the draft versions of the forms and instructions can be submitted on the IRS website at http://www.irs.gov/uac/Comment-on-Tax-Forms-andPublications

Find out more about C2’s Payroll & Tax Administration.