The IRS has released DRAFT versions of the 2017 1094 and 1095 reporting forms. There are very minimal changes to the draft forms over the 2016 versions. Specifics on the changes follow:
Form 1094-B: No changes
Form 1095-B: No changes to the form. The instructions have been updated to include the following:
“Additional information. For additional information about the tax provisions of the Affordable Care Act (ACA), including the individual shared responsibility provisions, the premium tax credit, and the employer shared responsibility provisions, see www.irs.gov/Affordable-Care-Act/Individuals-and-Families or call the IRS Healthcare Hotline for ACA questions (1-800-919-0452).”
Form 1094-C: On line 22, the option to select “Section 4980H Transition Relief” has been removed since that relief is no longer applicable for the 2017 plan year.
Form 1095-C: No changes to the form. The instructions have been updated to include the following:
“Additional information. For additional information about the tax provisions of the Affordable Care Act (ACA), including the individual shared responsibility provisions, the premium tax credit, and the employer shared responsibility provisions, see www.irs.gov/Affordable-Care-Act/Individuals-and-Families or call the IRS Healthcare Hotline for ACA questions (1-800-919-0452).”
To reiterate, the 2017 forms are DRAFT ONLY and are not to be used for reporting to the IRS. Compliancedashboard provides additional information regarding 1094 and 1095 reporting.