Final Forms Released: IRS Forms 1094 & 1095

By Compliance Dashboard

on October 4, 2018

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Today, The IRS released its final Forms 1094 & 1095 and related instructions for the 2018 tax year.

There are “B” and “C” versions of the forms.

“B” forms (1094-B and 1095-B) are to be filed by minimum essential coverage providers.* B Form Instructions may be found here.
“C” forms (1094-C and 1095-C) are to be filed by applicable large employers (ALE’s) to comply with IRS Code §6056.** C Form Instructions may be found here.

Form 1095-B and Form 1095-C are provided to individuals as well as the IRS.

Changes to the forms from last year:

Form 1095-C and a similar change in Part IV of Form 1095-B includes a separate field for each covered individual’s data; and
Penalty amounts increased for reporting failures.

*Think insurers, government-sponsored programs, and some self-insuring employers per IRS Code §6055

**Providing the IRS data so they may administer employer shared responsibility as well as receipt of premium tax credits. ALEs with self-insured health plans must also report coverage on Form 1095-C.

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