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ARTICLE · 23 MARCH 2015

IRS Releases Final Forms And Instructions For Affordable Care Act Reporting

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In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA").

United StatesEmployment and HR
Paul Hamburger
Paul Hamburger
Myron Rumeld
Myron Rumeld
Peta-Anne Barrow
Peta-Anne Barrow
Stacy Barrow
Stacy Barrow
Ashlie Lawton
Ashlie Lawton
Damian A. Myers
Damian A. Myers
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In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These forms include Form 1095-B, Health Coverage, Form 1094-B, Transmittal of Health Coverage Information Returns, Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, and Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage.

The issuance of the final forms is a critical step in implementing the ACA's reporting requirements, which enable the government to track compliance with the individual and employer mandates, and to determine eligibility for premium tax credits used to purchase health insurance coverage through a Health Insurance Marketplace (the "Marketplace"). Although these forms are not required to be provided to employees and filed with the IRS until early 2016, the reporting requirements are complex and require reporting detailed coverage and employment information for the

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