November 22, 2019

IRS Posts Draft Form 1095-B and 1095-C for the 2019 Tax Year

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.