ACA: IRS Releases Draft Employer Mandate Guidance

Sep 3 2014 - Health Care Reform, Workplace Policies - Gail Cecchettini Whaley

The Internal Revenue Service recently posted draft instructions for forms relating to the employer mandate, as well as drafts of the forms themselves. The instructions have been delayed on several occasions.

Once finalized, the instructions and forms will be used by employers to report on health coverage offered to employees.

The draft instructions are available for Forms 1094-B and 1095-B and Forms 1094-C and 1095-C.

The following draft forms were released last month but with no instructions:

  • Form 1094-B Transmittal of Health Coverage Information Returns
  • Form 1095-B Health Coverage
  • Form 1094-C Transmittal of Employer Provided Health Insurance Offer and Coverage Information Returns
  • Form 1095-C Employer-Provided Health Insurance Offer and Coverage

In accordance with the IRS’ normal process, the agency is providing the draft forms to help stakeholders, including employers, tax professionals and software providers, prepare for the new reporting provisions and to invite stakeholder comments.

The IRS invited public comment on the draft instructions.

Gail Cecchettini Whaley, CalChamber Employment Law Counsel/Content

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