The Internal Revenue Service (IRS) released draft 2018 forms for reporting under Internal Revenue Code (Code) Sections 6055 and 6056.
- 2018 draft Forms 1094-C and 1095-C were released July 11, 2018, and will be used by applicable large employers (ALEs) to report under Section 6056, as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.
- 2018 draft Form 1094-B was released July 3, 2018, and will be used by entities reporting under Section 6055, including self-insured plan sponsors that are not ALEs.
A 2018 draft version of Form 1095-B and draft instructions for these forms have not yet been released. The draft 2018 forms are substantially similar to the final 2017 versions.
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