The Internal Revenue Service (IRS) issued draft instructions for 1094 and 1095 forms that employers will use to report health coverage they offer to their employees.
Instructions for Forms 1094-B and 1095-B (as of August 31, 2017)
Instructions for Forms 1094-C and 1095-C (as of August 28, 2017)
(Updated September 1, 2017)
The IRS issued draft forms that employers will use to report health coverage they offer to their employees as required by the Affordable Care Act (ACA). The forms are for the 2017 tax year (for filing in early 2018). The IRS is providing this early release for information purposes only. Do not file using draft forms. Draft instructions are not yet available.
There are a few minor changes from the 2016 forms.
Form 1094-B, the transmittal for Form 1095-B has not been changed.
Form 1094-B Transmittal of Health Coverage Information Returns (as of July 28, 2017)
Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns (as of July 28, 2017)
Form 1095-B Health Coverage 2015 (as of July 28, 2017)
Form 1095-C Employer-Provided Health Insurance Offer and Coverage (as of August 14, 2017)