Draft Employer Reporting Forms Finally Released!

The draft instructions clarify that forms 1094-B and 1095-B are to be used by organizations that are not reporting to the IRS as large employers, while forms 1094-C and 1095-C are to be used by organizations that are subject to the employer mandate. The 1094-B form is a transmittal form. The 1095-A form is for issuers reporting on individual marketplace plans, while the 1095-B form applies to fully insured plans and issuers that provide minimal essential coverage to report on the individual and group plans in the private market and SHOP marketplace. I will continue to update you once the instructions are finalized

Subject to the employer mandate effective date: 01/01/15: over 100 employees:

http://newsmanager.commpartners.com/nahuw/downloads/ER_Reporting_DRAFT_filing_1094C_and_1095C.pdf not reporting to the IRS as a large employers: less than 100 employees:

http://newsmanager.commpartners.com/nahuw/downloads/ER_Reporting_DRAFT_filing_1094B_and_1095B.pdf

Blessings for a wonderful day!