IRS Issues 2022 Final ACA Forms and Instructions

The Internal Revenue Service (IRS) issued 2022 final instructions on December 15, 2022.

•     Instructions for Forms 1094-B and 1095-B
•     Instructions for Forms 1094-C and 1095-C

(Updated December 15, 2022)

The Internal Revenue Service (IRS) issued the final 1094-B, 1095-B, 1094-C and 1095-C forms that employers, plan sponsors and group health insurers will use to report health coverage to plan members and the IRS as required by the Affordable Care Act (ACA). Final instructions have not been published at this time.

Final 2022 Forms:

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

(Posted October 14, 2022)

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