Below are links to the final forms and instructions on the IRS website:
- Form 1095-B, Health Coverage.
- Form 1094-B, Transmittal form accompanying Form 1095-B information returns.
- Form 1095-C, Employer-Provided Health Insurance Offer and Coverage.
- Form 1094-C, Transmittal form accompanying Form 1095-C information returns.
- Instructions for Forms 1094-B and 1095-B.
- Instructions for Forms 1094-C and 1095-C.
The IRS had released draft versions of these forms and instructions in September.
The instructions to the Forms 1094-C and 1095-C were released with a few changes:
- Form 1094-C: A box in Line 22 called “Section 4980H Transition Relief” has been removed. It is not applicable in 2017.
- Forms 1095-B and 1095-C: A paragraph called “Additional information” in the instructions for recipients directs individuals to an IRS webpage providing information on the individual and employer shared-responsibility provisions and premium tax credits.