IRS Finalizes ACA Reporting Forms Instructions: Employment Law Manual Updated

Author: Gloria Ju

The IRS released final instructions for Forms 1094-C, 1095-C, 1094-B and 1095-B, which may be used by employers to report on employee health care coverage as required by the Affordable Care Act under Internal Revenue Code § 6055 and § 6056. The information must be reported annually to the IRS and to the primary insured or responsible individual starting in 2016.

In light of this development, the Health Care Benefits section of the Employment Law Manual has been updated.