IRS offers early look at ACA reporting forms for 2021

The IRS has released draft 2021 versions of Forms 1094-C, 1095-C, 1094-B and 1095-B that employers will use in early 2022 to report which employees and dependents had health care coverage this calendar year.

Draft instructions on how to fill them out have not been released yet.

These forms are virtually identical to the final 2020 versions. However, changes may be made once these forms are finalized, or when draft or final instructions are released.

Employers should become familiar with these forms for reporting for the 2021 calendar year. But keep in mind, these forms are draft versions only and should not be filed with the IRS or relied upon for filing.

Employers should monitor future developments for the release of 2021 draft instructions for these forms, and for the release of the final forms that will be sent to the IRS.