Earlier this week, the IRS released its draft versions of Forms 1094 and 105-C. These are not for filing, but are unlikely to change substantially. Click links below to review the IRS’ draft forms, including required data elements for each.
- Form 1094-C is a required reporting to the IRS completed by an Applicable Large Employer(ALE), requesting the employer list details about offerage of minimum essential coverage, including employee count, as applicable. Draft of 2022 Form 1094-C
- Form 1095-C is a required form to employees outlining data about health insurance offered by the employer as required by the ACA for ALEs. Draft of 2022 Form 1095-C
The draft forms are not to be submitted, and require approval before official release. Employers are encouraged to review and submit comments on the draft forms if desired.