IRS Publishes Draft Forms for Employer Reporting of Health Coverage

On July 24, 2014, the IRS published draft forms that, once finalized, will be used by employers to fulfill certain ACA reporting requirements in connection with group health plan coverage offered to employees and their dependents. Draft instructions for the forms are expected sometime in the coming weeks. The IRS is gathering comments on the draft forms which are expected to be finalized later this year.

Click on the links below to view the draft forms.

1. Form 1094-B: Transmittal of Health Coverage Information Returns;

2. Form 1095-B: Health Coverage;

3. Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return; and

4. Form 1095- C: Employer-Provided Health Insurance Offer and Coverage