On August 6, 2015, the Internal Revenue Service (IRS) issued draft 2015 Forms and Instructions for the annual reporting that will be required in 2016 by employers subject to the Affordable Care Act’s shared responsibility requirements, as well as by plans providing minimum essential coverage (MEC):
- Instructions for Forms 1094-B and 1095-B
- Form 1095-B, Health Coverage
- Instructions for Forms 1094-C and 1095-C
- Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
These forms are used to satisfy the IRC Section 6056 and 6055 reporting requirements. The Form 1094-B and 1095 B-series is used for reporting MEC; and the Form 1094 and 1095-C series is used for reporting employer provided coverage by employers subject to the ACA’s shared responsibility requirement.