On November 13, the IRS posted Forms 1095-B and 1095C on its website. Form 1095-C is applicable for large employer compliance with the ACA’s employer shared responsibility provisions, while Form 1095-B documents individual compliance with ACA’s individual shared responsibility mandate. This action signals that the IRS plans to require health plans and insurers issue form 1095-B for 2019, notwithstanding Congress’s decision to zero out the individual mandate penalty for the 2019 tax year.