The Internal Revenue Service (IRS) released a revision of Publication 5223 specifying general rules and specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C and 1095-C if you will not be using the official IRS Forms 1095-A, 1094-B, 1095-B, 1094-C, and 1095-C, to furnish statements to recipients. The revision form says that to be acceptable, the substitute statement must comply with the rules in this publication. All data fields must be included on the form. Generally, information returns may be furnished electronically with the consent of the recipient. Statements can be furnished to recipients by hand.
Specifications relate to paper, ink, typography, required inclusions, logos, etc.
Publication 5223 contains specifications for these information returns:
1094-B Transmittal of Health Coverage Information Returns
1095-B Health Coverage
1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
1095-C Employer-Provided Health Insurance Offer and Coverage