The Internal Revenue Service (IRS) issued final 1094-B, 1095-B, 1094-C, 1095-C forms and instructions that employers, plan sponsors and group health insurers will use to report health coverage as required by the Affordable Care Act (ACA).
The IRS had released draft forms and instructions earlier this year.
Final 2015 Instructions and Forms:
Instructions for Forms 1094-B and 1095-B
Instructions for Forms 1094-C and 1095-C
Form 1094-B Transmittal of Health Coverage Information Returns
Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
Form 1095-B Health Coverage 2015
Form 1095-C Employer-Provided Health Insurance Offer and Coverage