The IRS has released the 2017 Instructions for Forms 1094-B and 1095-B. There are a couple of changes from their respective previous revisions:
Changes to 2017 Instructions for Forms 1094-B and 1095-B
- New Instructions
- Paper returns filed with the IRS must be printed in landscape format
- Penalties have increased slightly this year
- For returns required to be made and statements required to be furnished for 2017 tax year returns, the following apply.
- The penalty for failure to file a correct information return is $260 for each return for which the failure occurs, with the total penalty for a calendar year not to exceed $3,218,500.
- The penalty for failure to provide a correct payee statement is $260 for each statement for which the failure occurs, with the total penalty for a calendar year not to exceed $3,218,500.