The IRS has released the final forms and instructions that employers will use for 2016 reporting under the Affordable Care Act (ACA). The 2016 forms are due in early 2017.
Applicable large employers (ALEs) will use the following:
- 2016 Form 1094-C (transmittal to IRS).
- 2016 Form 1095-C (statement to individual).
- Instructions for 2016 Forms 1094-C and 1095-C (instructions).
Employers that self-fund a minimum essential coverage plan will use the following:
- 2016 Form 1094-B (transmittal to IRS).
- 2016 Form 1095-B (statement to individual).
- Instructions for 2016 Forms 1094-B and 1095-B (instructions).