The IRS released a draft form 1095-C for Affordable Care Act reporting for the 2018 tax year. The 2018 Form 1095-C will be provided in 2019. Applicable Large Employers (ALEs) which are employers with 50 or more full-time employees, must file Form 1094-C with the IRS and furnish Form 1095-C to their employees.
There are few changes from the prior form, and the Plan Start Month box remains optional on the 2018 version.
A copy of the draft Form 1095-C can be accessed by clicking here.