The IRS has issued draft versions of the reporting forms most employers will use in 2015 to show their group health insurance plans comply with the health care reform law.
The forms are the primary means through which the government will enforce the health care reform law’s minimum essential coverage and shared responsibility requirements for employers.
The IRS said the revenue procedures and notice will appear in Internal Revenue Bulletin 2014-33, dated Aug. 11, 2014.
The IRS said it expects to publish draft instructions for completing the reporting forms by late August and that both the forms and the instructions would be finalized later this year.
See IRS website.