The IRS recently released the following draft forms that employers will use to report certain information required by the Affordable Care Act (the "ACA"):
- Form 1094-B (Transmittal of Health Coverage Information Returns);
- Form 1094-C (Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns);
- Form 1095-B (Health Coverage); and
- Form 1095-C (Employer-Provided Health Insurance Offer?áand Coverage).