Earlier this summer the IRS announced upcoming ACA compliance changes.  They released drafts of the 1094-C and 1095-C forms as well as new 2016 instructions for completing them.  

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Upcoming ACA Compliance Changes

Sep 22, 2016

September 22, 2016

The IRS has released the draft 1094-C and 1095-C forms, as well as the draft 2016 instructions for completing them.

The following changes in the new draft forms and instructions are below:

  • Removed transition relief options that only applied to 2015 plans and are therefore no longer available in 2016. Similarly, updated the descriptions to clarify that remaining transition relief only applies to months in 2016 that fall within the 2015 plan year.
  • Added two new offer of coverage codes for Line 15. Codes 1J and 1K will be used to report conditional offers of spousal coverage.

You can access the new draft forms and instructions directly on the IRS website at the following locations: