Draft forms that employers will soon have to use to report on health coverage they offer to their employees were released by the IRS on July 24, 2014.
The draft forms are not currently to be used for reporting, and they do not, as of yet, include draft instruction, which the IRS expects to issue in August.
The forms and instructions, suitable for filing, will be finalized by the IRS later this year. The IRS provided the draft forms to help employers prepare for new reporting provisions.
The forms are 1095-C(Employer-Provided Health Insurance Offer and Coverage), along with transmittal form 1094-C, both for large employers, and 1095-B (Health Coverage), along with transmittal form 1094-B, for insurers and self-insured health plans.
The IRS is also seeking comments on the forms, at the Comment on Tax Forms and Publications page on their web site.