Under the Affordable Care Act, employers must report information about the health coverage offered to employees, on a Form 1095-B or Form 1095-C, even though employees are not penalized for not having coverage. As the result of two bills recently signed into law, employers are no longer required to send employees a Form 1095.

The IRS has released final Affordable Care Act (ACA) information reporting forms and instructions for the 2024 calendar year. Form 1094-C or 1094-B is used to report to the IRS summary information for each employer and to transmit Forms 1095-C or 1095-B to the IRS. Form 1095-C or 1095-B is used to report information about each employee.