Draft Forms for 2017 ACA Reporting Released

On July 28, 2017, the Internal Revenue Service (IRS) released draft 2017 forms for reporting under Internal Revenue Code (Code) Sections 6055 and 6056.

  • 2017 draft Forms 1094-C and 1095-C will be used by applicable large employers (ALEs) to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.
  • 2017 draft Forms 1094-B and 1095-B will be used by entities reporting under Section 6055, including self-insured plan sponsors that are not ALEs.

Instructions for these 2017 forms have not yet been released. The draft 2017 forms are substantially similar to the final 2016 versions, except that sections related to expired Section 4980H Transition Relief were removed. Once released, the draft instructions may include some additional clarifications.

Employers should become familiar with the planned revisions to the forms. However, these forms are draft versions only, and should not be filed with the IRS or relied upon for filing.

Review the attached Compliance Bulletin for additional information and contact your NEEBCo representative with questions.

Draft Forms for 2017 ACA Reporting Released