This week, the IRS released draft copies of the Instructions for the 2018 Forms 1094-B/C and 1095-B/C. The Instructions will be used for completing 2018 calendar year health care reform reporting.
The "What’s New" section of the Form 1094-B and 1095-B Instructions states that health insurance issuers and carriers are encouraged (but not required) to report coverage in catastrophic health plans enrolled in through the Marketplace for months in 2018. Little else is changed from the 2017 versions of the instructions.
There appears to be no significant changes to the C Form Instructions.
A copy of the B Form Instructions may be accessed by clicking here.
A copy of the C Form Instructions may be accessed by clicking here.