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Final Forms for ACA Reporting Released

acacompliancebulletinThe IRS has released final 2016 forms for reporting under Internal Revenue Code (Code) Sections 6055 and 6056.
  • Forms 1094-B and 1095-B (released Sept. 26, 2016) are used by entities reporting under Section 6055, including self-insured plan sponsors that are not applicable large employers (ALEs).
  • Forms 1094-C and 1095-C (released Sept. 30, 2016) are used by ALEs to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.

Minor changes were made to the forms, including the addition of two new “Offer of Coverage” codes for use on Form 1095-C.  The instructions also included some clarifications to existing rules, including changes for certain transition relief provisions that are no longer available, or only available for certain months in 2016.