IRS Releases 2026 Final ACA Forms and Instructions
Published October 26, 2026
The Internal Revenue Service (IRS) released the final 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 2026 forms:
- Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
- Form 1095-C Employer-Provided Health Insurance Offer and Coverage
Not released yet:
- Form 1094-B Transmittal of Health Coverage Information Returns
- Form 1095-B Health Coverage
- Instructions