The IRS released final forms and instructions for health care reform reporting in 2014 and 2015. Forms 1095-B and 1094-B are used by health insurers to report minimum essential coverage to individuals and the IRS. Forms 1095-C and 1094-C are used by applicable large employers to report offers of health coverage to employees and the IRS to determine employer shared responsibility penalties. While reporting is voluntary for 2014, it will be mandatory beginning in 2016. The final forms and related Q&As are now available on the IRS website.

1. February 10, 2015
Health Care Reform Update: Week of February 9
Final Health Care Reform Information Reporting Forms and Instructions Now Available
On February 8, 2015, the Internal Revenue Service (IRS) released final forms and instructions that
employers may use to report the health coverage they offered their employees in 2014, as required
under Sections 6055 and 6056 of the Internal Revenue Code. Note that this reporting is voluntary for
2014 – the first required reporting is not due until 2016.
Final “B” Forms
The purpose of Form 1095-B, Health Coverage, is to report certain information to the IRS and to
responsible individuals or policy holders about individuals who are covered by minimum essential
coverage and therefore, not liable for the individual shared responsibility payment. Basically any
person/entity that provides minimum essential coverage to an individual must file a Form 1095-B
along with Form 1094-B, Transmittal of Health Coverage Information Returns. This means, among
other things, that the B Forms are used by insurance companies that provide health insurance
coverage, but not by the employers who sponsor those insured plans.
The final Forms 1094-B and 1095-B and instructions for both forms can be found here:
• Form 1094-B, Transmittal of Health Coverage Information Returns:
http://www.irs.gov/pub/irs-pdf/f1094b.pdf
• Form 1095-B, Health Coverage: http://www.irs.gov/pub/irs-pdf/f1095b.pdf
• Instructions for filing Forms 1094-B and 1095-B: http://www.irs.gov/pub/irs-
pdf/i109495b.pdf
The IRS has also made available Q & As on the information reporting by health coverage providers:
http://www.irs.gov/Affordable-Care-Act/Questions-and-Answers-on-Information-Reporting-by-
Health-Coverage-Providers-Section-6055.
Final “C” Forms
Employers who are subject to the employer pay or play mandate (i.e., applicable large employers
(ALEs) with 50 or more full-time employees, including full-time equivalent employees) use Forms
1094-C and 1095-C to report the information required under Internal Revenue Code Sections 6055
(for those ALEs with self-insured plans) and 6056 about offers of health coverage and enrollment in
health coverage for their employees. Form 1095-C is used to report information about each employee,
and Form 1094-C is used to transmit the Forms 1095-C to the IRS as well as summarize the reported

2. February 10, 2015
information about each employer. In addition, these forms are used to determine whether an employer
owes the employer shared responsibility penalty, whether an employee owes the individual shared
responsibility penalty, and whether an employee is eligible for a premium tax credit.
The final Forms 1094-C and 1095-C and instructions for both forms can be found here:
• Forms 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage
Information Returns: http://www.irs.gov/pub/irs-pdf/f1094c.pdf
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage:
http://www.irs.gov/pub/irs-pdf/f1095c.pdf
• Instructions for filing Forms 1094-C and 1095-C: http://www.irs.gov/pub/irs-
pdf/i109495c.pdf
The IRS has also made available Q & As on the reporting of offers of health insurance coverage by
employers: http://www.irs.gov/Affordable-Care-Act/Employers/Questions-and-Answers-on-
Reporting-of-Offers-of-Health-Insurance-Coverage-by-Employers-Section-6056.
This information is not intended to represent legal or tax advice and has been prepared solely for informational
purposes. You may wish to consult your attorney or tax adviser regarding issues raised in this publication.