IRS Releases Draft Instructions for 1094 and 1095 Forms for 2017 Employer Health Coverage Reporting

​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. ​

DRAFT Forms: 

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, 20​17)

​​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-C: A box in ​Line 22 called “Section 4980H Transition Relief” has been removed. It is not applicable in 2017.
  • Forms 1095-B and 1095-C: A paragraph called "Additional information" in the instructions for recipients directs individuals to an IRS webpage providing information on the individual and employer shared responsibility provisions and  premium tax credits.

Form 1094-B, the transmittal for Form 1095-B has not been changed.

DRAFT Forms:

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 10​95-C​  Employer-Provided Health Insurance Offer and Coverage  (as of August 14, 2017)