Blog / Health & Welfare / News H&W: IRS Released Finalized Forms 1094 and 1095 “B & C” The IRS has released Finalized Forms 1094 and 1095 “B & C” for 2014. Forms 1094-B and 1095-B relate to the Individual Mandate (Section 6055) and forms 1094-C and 1095-C …