IRS Issues Final ACA Forms for Employer Shared-Responsibility, Minimum Essential Coverage Reporting for 2014

By Larry Grudzien
Attorney-At-Law
February 9, 2015
 
IRS has issued final copies of the Affordable Care Act forms for employer shared-responsibility (ESR) and minimum essential coverage (MEC) reporting for 2014.  Final instructions for these forms were also released.
 
Remember, Forms 1094-B and 1095-B and Form 1094-C and 1095-C are not required to be filed for 2014, but will be required for 2015. Employers can file them voluntarily for 2014.
 
A link to the forms is provided below:
 
Form 1094-B,Transmittal of Health Coverage Information Return:  http://www.irs.gov/pub/irs-pdf/f1094b.pdf
 
Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return: http://www.irs.gov/pub/irs-pdf/f1094c.pdf
 
Form 1095-A, Health Insurance Marketplace Statement: http://www.irs.gov/pub/irs-pdf/f1095a.pdf
 
Form 1095-B, Health Coverage: http://www.irs.gov/pub/irs-pdf/f1095b.pdf  
 
Form 1095-C, Employer Provided Health Insurance Offer and Coverage: http://www.irs.gov/pub/irs-pdf/f1095c.pdf
 
Instructions to the Form 1095-B and 1094-B: http://www.irs.gov/pub/irs-pdf/i109495b.pdf
 
Instructions to Forms 1095-C and 1094-C: http://www.irs.gov/pub/irs-pdf/i109495c.pdf
 
If you have any comments or questions regarding any of the above information, please do not hesitate to call me at (708) 717-9638 or e-mail me at larry@larrygrudzien.com.