Draft Instructions for Forms 1094-B, 1095-B, 1094-C and 1095-C
The IRS has released 2015 Draft Instructions for Forms 1094-B and 1095-B and 2015 Draft Instructions for Forms 1094-C and 1095-C to help
employers prepare for the new information reporting provisions under the Affordable Care Act. Employers are required to report
for the first time in early 2016 for calendar year 2015.
2015 Draft Forms
voluntarily comply for the 2014 calendar year. The following draft forms are now available for 2015:
The Forms must be electronically filed if the employer is required to file at least 250 Forms 1095-B or 1095-C.
Who is Required to Report
As a reminder, Forms 1094-B and 1095-B will be used by self-insuring employers that provide minimum essential
health coverage (regardless of size) to report information on this coverage to the IRS and to covered individuals.
Large employers (generally those with 50 or more full-time employees, including full-time equivalents) will use
Forms 1094-C and 1095-C to report information to the IRS and to their employees about their compliance with the
employer shared responsibility provisions ("pay or play") and the health care coverage they have offered.
Note: Employers subject to both reporting provisions (generally self-insured employers with 50 or more full-time
employees, including full-time equivalents) will satisfy their reporting obligations using Forms 1094-C and 1095-C.
Form 1095-C includes separate sections for reporting under each provision.
For More Information
Additional details on the information reporting requirements for providers of minimum essential coverage,
including self-insured employers, are available in IRS Questions and Answers. More information about the
information reporting requirements for large employers subject to "pay or play" is available in separate IRS
Questions and Answers.