The IRS released revised versions of Form 1094-B, Form 1094-C, Form 1095-B and Form 1095-C to use for 2017 reporting under the Affordable Care Act. Form 1095-B/C is required to be furnished to individuals by January 31, 2018. Form 1094-B/C is required to be transmitted to the Internal Revenue Service by February 28, 2018 (if furnishing on paper) and by March 31, 2018 if sending electronically. In prior years, the IRS extended these deadlines.
These forms provide information on health coverage and offers of coverage and are used to show compliance with the individual and employer mandates. The 2017 version of instructions to the forms have not yet been released.
The revised forms have few changes from the 2016 versions.
- Form 1094-B – No modifications.
- Form 1094-C – The box for indicating transition relief is removed
- Form 1095-B and C – No apparent modifications to the reporting page, but additional information provided in the Instructions for Recipients page.
The revised forms can be accessed by clicking below.
https://www.irs.gov/pub/irs-dft/f1094c--dft.pdf
https://www.irs.gov/pub/irs-dft/f1094b--dft.pdf
https://www.irs.gov/pub/irs-dft/f1095c--dft.pdf
https://www.irs.gov/pub/irs-dft/f1095b--dft.pdf
BAS is prepared to help employers of all sizes satisfy their ACA reporting obligations. Form information about health care reform ACA services, contact your account manager or solutions@BASusa.com.
