The IRS recently released updated ACA forms, 1094-B: Transmittal of Health Coverage Information Returns, 1095-B: Health Coverage, 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns and 1095-C: Employer-Provided Health Insurance Offer and Coverage
Below is a summary of the substantial changes:
- 1095-B and 1095-C – Instructions regarding individuals who do not have the minimum essential coverage and their liability for not meeting the coverage requirement has been removed from these forms.
- Additional information regarding the individual shared responsibility payment has been removed from these forms.
- As of 2019, the individual shared responsibility payment was reduced to $0. Therefore, the IRS removed this language from the 1095-B and 1095-C forms.
- There were no substantive changes to the 1094-B and 1094-C forms.
To view the 1094-B, click here.
To view Form 1094-C, click here.
To view the 1095-B, click here.
To view Form 1095-C, click here.
