IRS Releases Draft ACA Reporting Forms

On July 24, 2014, the IRS released draft versions of the forms that will be used to report information about health plan coverage offered (or not offered). These forms are draft versions and should not be filed with the IRS. Both the forms and instructions will be finalized later this year. While there is no required action for employers at this time, we do suggest you view the draft forms to ensure you will have easy access to the information required (2015 reporting is due in the beginning of 2016).

  • An applicable large employer will file under a combined reporting method using forms 1094-C and 1095-C .
  • Other reporting entities will report using forms 1094-B and 1095-B. The insurer will likely complete this reporting for employers with full insured medical coverage. Those with self-insured coverage will be responsible for their own reporting.